FIN.2:10 - Architectural Rationale
A dated cash account makes the decisive constraint visible before financing is ranked. Ratios can summarize liquidity but cannot demonstrate that a particular payment is fundable at its cutoff.
Source changed 2026-10-03 08:25:59 UTC · snapshot created 2026-10-03 08:26:43 UTC · last check 2026-10-03 08:45:20 UTC
A dated cash account makes the decisive constraint visible before financing is ranked. Ratios can summarize liquidity but cannot demonstrate that a particular payment is fundable at its cutoff.