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![PDF] Balance Sheet Management: The Case of Short-Term Obligations Reclassified as Long-Term Debt | Semantic Scholar](https://d3i71xaburhd42.cloudfront.net/f8a12db12141345ac653f09b8429abafdad66a26/14-Table1-1.png "PDF] Balance Sheet Management: The Case of Short-Term Obligations Reclassified as Long-Term Debt | Semantic Scholar")
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