For each description below, match terms:

For each description below, match terms: management bias, off-balance-sheet financing, taking a bath, financial flexibility, liquidity

(1) ability to get cash from sale of assets and issuance of debt or stock

(2) avoiding reporting financial responsibilities on the balance sheet

(3) recognizing losses in years that are already poor

(4) delaying the sale of inventory unit the following year because current profits are good enough

(5) ability to convert existing assets into cash