2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users. Of the companies surveyed, 37 percent said sales rose in December, while 17 percent said sales were down. The resulting balance is + 20% below the retailer's forecast of + 30%, and below + 26% in November. The important thing to consider when being sued by charge card company or junk debt buyers is that if they don't have proof that could otherwise prove the debt is yours, they don't use a case. For junk debt buyers, you have luck since these agencies will not have the essential documents that will prove you have the debt, as being a signed contract between you and the original creditor, since these documents will never be released through the original creditor.