What is more important, that Harley-Davidson must not report the trusts receivables and liabilities on its own balance sheet, or the fact that Harley- Davidson now is able to borrow only about 71% of the value of its receivables instead of more than 96% prior to the credit crises of 2008-2010? Explain.

the whole case can be found in the below link. https://books.google.co.in/books?id=id0IAAAAQBAJ&pg=PA370&lpg=PA370&dq=the+fact+that+Harley-+Davidson+now+is+able+to+borrow+only+about+71%25+of+the+value+of+its+receivables+instead+of+more+than+96%25+prior+to+the+credit+crises+of+2008-2010&source=bl&ots=R9PqweLZNw&sig=PzBENCAQhif8ajAahlXXnuePrIo&hl=en&sa=X&ved=0CBwQ6AEwAGoVChMI7tW11MvIyAIVCx6OCh2EtAfN#v=onepage&q=the%20fact%20that%20Harley-%20Davidson%20now%20is%20able%20to%20borrow%20only%20about%2071%25%20of%20the%20value%20of%20its%20receivables%20instead%20of%20more%20than%2096%25%20prior%20to%20the%20credit%20crises%20of%202008-2010&f=false