Refers to the ability of the company to raise capital in case of financial distress.

College Accounting (Book Only): A Career Approach
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ISBN:9781337280570
Author:Scott, Cathy J.
Publisher:Scott, Cathy J.
Chapter12: Financial Statements, Closing Entries, And Reversing Entries
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Refers to the ability of the company to raise capital in case of financial distress. 

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