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What is a reason why Home Depot shows Receivables, net, including credit card and debit card receivables, on its balance sheet, but Lowes does not?

What is a reason why Home Depot shows Receivables, net, including credit card and debit card receivables, on its balance sheet, but Lowes does not?

What recently issued accounting pronouncement is expected to have a material impact on Home Depots financial position and how will it impact Home Depots balance sheet?

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