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This could take place because of very poor dollars management, a reduction in dollars inflow, or an increase in expenditures. In the case of a business, insolvency can come up from various scenarios

https://blogs.cornell.edu/advancedrevenuemanagement12/2012/03/28/revenue-management-in-nail-salon-industry-selling-your-time-and-space/comment-page-196/#comment-489925