In off-balance sheet financing assets are not shown in balance
sheet while in balance sheet financing fixed assets shown in
balance sheet.
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Off balance sheet activities are those activities which do not
show any impact on balance sheet like operating lease in which
company uses the assets but not shown in balance sheet.
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A bond is a liability that is recorded on the balance sheet as
part of long term liabilities.
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Off balance sheet financing means those agreement due to which
asset is used by business but no affect on balance sheet like
operating lease.