a. current assets d. accounts payable g. current liabilities j. finished goods inventory m. net worth services. b. current maturities e. accrued expense h. common sizing k. Fixed assets 14. 15. 16. 17. to salvage in case of a liquidation. 18. The difference between a company's total assets and its total liabilities and represents the cushion available to a lender in liquidating assets to repay liabilities. 19. The account represents normal credit extended by suppliers for purchases of inventory and c. allowance for doubtful accounts f. prepaid expense i. Accounts receivable aging bonus 1. work in progress inventory 21. 22. 23. Placing information from a financial statement into a format used for credit analysis. An account a company sets up to regularly expense bad debts. The most favorable category of inventory to a lender as its considered salable merchandise. Inventory which is the most problematic from the lender's viewpoint as it may be very hard 20. This statement monitors the quality of a company's acc