Off-balance-sheet financing is the financing of investing activities where neither the accounts associated with the financing or investing are reported on the balance sheet.

Name: Off-balance-sheet financing is the financing of investing activities where neither the accounts associated with the financing or investing are reported on the balance sheet.
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Off-balance-sheet financing means that neither assets nor liabilities are reported on the balance sheet.

Off-Balance-Sheet Financing Is the Financing of Investing Activities Where Neither