Spark Motors is an up-and-coming electric automobile company. Like most auto companies, the majority of customers buy on credit (ie., they get an auto loan). In the past, Spark Motors has relied on third party finance companies to provide loans for its customers. Today, the executive management team has called a meeting to discuss creating its own financing initiative in which Spark Motors would directly sell to customers on credit. Which customers receive loans and on what terms would need to be clearly defined. Which of the following terms best describes this financial decision? O Managerial accounting O Working capital management O Financial allocation O Capital budgeting O Agency cost analysis