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["Accounts Receivable Management--Analysis of Credit Terms"]
[]
["Summary of Cost Ratios"]
["Variable Cost Ratio",{"$nulls":4},{"v":0,"d":"0.00%"}]
["Opportunity Cost of:"]
[null,"Cash Balances",{"$nulls":3},{"v":0,"d":"0.00%"}]
[null,"Accounts Receivable",{"$nulls":3},{"v":0,"d":"0.00%"}]
[null,"Inventory Investment",{"$nulls":3},{"v":0,"d":"0.00%"}]
[]
["Summary of Current Receivables Policy"]
["Discount Period (Days)",{"$nulls":4},0]
["Credit Period (Days)",{"$nulls":4},0]
["Cash Discount (%)",{"$nulls":4},{"v":0,"d":"0.00%"}]
["Percent of Customers Taking Cash Discount",{"$nulls":4},{"v":0,"d":"0.00%"}]
[]
["Annual Level of Credit Sales",{"$nulls":4},{"v":0,"d":"$0"}]
["Average Collection Period (Days)",{"$nulls":4},0]
["Bad-Debt Loss Ratio",{"$nulls":4},{"v":0,"d":"0.00%"}]
["Current Cash Balance",{"$nulls":4},{"v":0,"d":"$0"}]
["Current Inventory Investment",{"$nulls":4},{"v":0,"d":"$0"}]
[]
["Results Under the Current Credit Policy"]
["Profitability of Sales",{"$nulls":4},{"v":0,"d":"$0"}]
[]
["Average Investment in Receivables",{"$nulls":3},{"v":0,"d":"$0"}]
[]
["Cost of:"]
[null,"Receivables Investment",{"$nulls":3},{"v":0,"d":"$0"}]
[null,"Cash Balance",{"$nulls":3},{"v":0,"d":"$0"}]
[null,"Inventory Investment",{"$nulls":3},{"v":0,"d":"$0"}]
[null,"Cash Discounts",{"$nulls":3},{"v":0,"d":"$0"}]
[null,"Bad-Debt Losses",{"$nulls":3},{"v":0,"d":"$0"}]
[]
["Total Cost of Current Credit Policy",{"$nulls":4},{"v":0,"d":"$0"}]
[]
["Impact of Average Collection Period Differing from the Credit Period:"]
[]
["If Average Collection Period = Credit Period:"]
[null,"Average Investment in Receivables",null,null,{"v":0,"d":"$0"}]
[null,"Cost of Receivables Investment",null,null,{"v":0,"d":"$0"}]
[]
["Additional Average Receivables Investment",{"$nulls":4},{"v":0,"d":"$0"}]
[]
["Cost of Additional Receivables Investment",{"$nulls":4},{"v":0,"d":"$0"}]
["Impact of the Proposed Change in Credit Terms"]
[]
["Proposed Account Receivable Policy"]
["Discount Period (Days)",{"$nulls":4},0]
["Credit Period (Days)",{"$nulls":4},0]
["Cash Discount (%)",{"$nulls":4},{"v":0,"d":"0.00%"}]
["Percent of Customers Taking Cash Discount",{"$nulls":4},{"v":0,"d":"0.00%"}]
[]
["Forecasted Impact on Operations"]
["Expected Change in Credit Sales ($)",{"$nulls":4},{"v":0,"d":"$0"}]
["Expected Average Collection Period (Days)",{"$nulls":4},0]
["Expected Bad-Debt Loss Ratio (%)",{"$nulls":4},{"v":0,"d":"0.00%"}]
["Additional Cash Balance Required ($)",{"$nulls":4},{"v":0,"d":"$0"}]
["Additional Inventory Required ($)",{"$nulls":4},{"v":0,"d":"$0"}]
[]
["Impact of Changes on Pre-Tax Profits"]
["Marginal Sales",{"$nulls":3},{"v":0,"d":"$0"}]
["Profitability of Marginal Sales",{"$nulls":4},{"v":0,"d":"$0"}]
[]
["Decreased Investment in Receivables",{"$nulls":3},{"v":0,"d":"$0"}]
["Additional Cash Balance",{"$nulls":3},{"v":0,"d":"$0"}]
["Additional Inventory Investment",{"$nulls":3},{"v":0,"d":"$0"}]
[]
["Earnings on Released Receivables Investment",{"$nulls":4},{"v":0,"d":"$0"}]
["Less Cost of Additional:"]
[null,"Cash Balance",{"$nulls":3},{"v":0,"d":"$0"}]
[null,"Inventory Investment",{"$nulls":3},{"v":0,"d":"$0"}]
[null,"Cash Discounts",{"$nulls":3},{"v":0,"d":"$0"}]
[null,"Bad-Debt Losses",{"$nulls":3},{"v":0,"d":"$0"}]
[]
["Incremental Cost of Change in Credit Terms",{"$nulls":4},{"v":0,"d":"$0"}]
[]
["Net Impact on Pretax Profits",{"$nulls":4},{"v":0,"d":"$0"}]