%0 Conference Article %T ANALYSIS OF DEBIT AND CREDIT RESERVES OF FORESTRY ENTERPRISES %A Kuksova, I.V. %A Moskovskaya, V.S. %K accounts receivable, accounts payable, financial statement analysis, financial liabilities %J MANAGER OF THE YEAR – 2026 %D 2026 %P 7 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov