When a contract fails to meet the collectibility criteria the seller should record any advance payment as a/an ________

Currency markets operate under a system in which the prices of different currencies move up or down based on the demand for and supply of each currency. This is the system of__________

Fill in the blanks with correct word.

Producers of convenience products and common raw materials typically seek exclusive distribution, a strategy in which they stock their products in as many outlets as possible

Indicate whether the statement is true or false