Term out is a term used to describe the transfer of debt without ever leaving company's balance sheet. It is performed via the capitalization of short- to long-term debt. 

 

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Tax evasion is an illegal action in which a person or entity deliberately avoids paying any taxes. 

 

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Tenkan-Sen is a part of larger financial indicator that shows the mid-point between the lowest and highest point over the last nine periods.

 

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