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()are the most liquid assets and can include Treasury bills and short-term certificates of deposit, as well as hard currency.

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They are divided into (), which can be converted to cash in one year or less; and () or long-term assets

() refers to money that customers owe the company, perhaps including an allowance for doubtful accounts since a certain proportion of customers can be expected not to pay.

() is a marketing term that refers to aggregating prospective buyers into groups or segments with common needs and who respond similarly to a marketing action.

The objective of market segmentation is to minimize risk by determining which products have the best chances for ()of a target market and determining the best way to () to the market.

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