Michelle Lowery
Finance Writer and Editor
Michelle Lowery has written and edited content for a variety of companies, including Disney, Dick’s Sporting Goods, Apartments.com, Petfinder, and Semrush. She’s covered topics ranging from B2B tech, legal, medical, and pets to real estate, small business, finance, and more. She’s also built and managed content teams for organizations such as Skillshare and ChamberofCommerce.com. She is a published author and Air Force veteran.
Articles by Michelle Lowery
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Unearned revenue: What it is and how to record it
Unearned revenue is a prepayment recorded as a liability until goods or services are delivered, then recognized as earned revenue through adjusting entries.
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Supplier management: Definition, process and strategies
Supplier management is the process of selecting, onboarding, monitoring, and optimizing vendors across their life cycle to maximize value and reduce risk.
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The procurement life cycle: 7 stages explained
The procurement life cycle covers need identification, supplier selection, contract negotiation, purchase orders, and vendor performance management.
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Payment reconciliation: What it is and how it works
Payment reconciliation compares internal financial records against external transaction data to confirm every payment is accurate and properly documented.
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Expenses vs. expenditures: Key differences explained
An expense is a cost recognized on the income statement in a specific period, while an expenditure is the act of spending money to acquire goods or services.
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What is cash flow from operating activities (CFO)? Definition, formula, and examples
Cash flow from operating activities is the cash your business generates from core operations like selling products, paying suppliers, and covering expenses.