service departmentservice enterpriseservice hour methodservice lifeservice periodservice potentialserviceabilitysettlementsettlement datesettlement of debtsever devaluationshare premiumshared responsibility opinionshareholder democracyshareholders activismshareholders equitysharing of responsibilityshiftshipmentshippershippingshipping ordershipping unitshopping centreshort billsshort cut methodshort cycleshort form audit reportshort termshort term investmentshort term investment in marketable securitiesshort term or temporary investementsshort term prepaymentsshort termismshortageshrinkageshutdown of facilitiesside effect measuresside effectssight documentary creditsight draftsigned diffurencesignificant accounting policiessignificant controlsignificant figuresignificant influencesimilar assetssimple average pricesimple capital structuresimple cash flow