Borrowing is not included as other financing sources, since it does not increase the net resources of the reporting entities.
Borrowing doesn't raise resources of the reporting entities so it isn't included/
Borrowing is included as other financial sources because it increases net resources.
Okay I had to silence my kids.
Two men and a woman are sitting at a table.
Sir James remained a complete mystery to her.
The story takes one through the hardships of HMO.
a policeman waits at a traffic signal
Two people are sitting in a tree house in the middle of the forest.