3.1) going acknowledgement expenses back and the income that is appropriate 3.2) value analysis devalues the value cuts an account the value deteriorates to are finished and account slitting that inappropriate to suit this article will present especial the way hides a debt from lays money work which call that be the ( business ) transactions outside the balance sheet follows the idea of Schilit, Howard Mark that deliver a speech in Financial Shenanigans only ,