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  Business Services:

Services offered to commercial enterprises, such as: equipment maintenance, supplying of part time personnel, engineering, design and management consulting, etc.


The financial investment required to initiate and/or operate an enterprise.

Cash Based Accounting:

An accounting method that enters income and expenses into the books at the time when payment is received or expenses incurred.

Convenience Goods:

Goods often used by the consumer, but the consumer is unwilling to spend "shopping time" to acquire them. This covers a broad spectrum of products including candy, cigarettes, drugs, newspapers, magazines and most grocery products.

Corporate Image Advertising:

A "corporate image" ad is designed to primarily promote the enterprise and secondarily promote the products or services of the enterprise.

Cost of Goods:

The direct costs involved in producing a product or service which usually includes labor and materials.

Cost of Sales:

The cost of goods plus the expenses involved in selling and delivering the product or service.

Current Liabilities:

All debts incurred in the normal day-to-day business and due within one calendar year.


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