If you are on a personal connection, like at home, you can run an anti-virus scan on your device to make sure it is not infected with malware.
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The term can apply to a company that experiences seasonal fluctuations in business.
During the busy season when business is booming the company needs to borrow money to finance short-term assets such as inventory and accounts receivable.
In respect of VAT, tax would be computed as a percentage levy on the excess of sales over purchases.
This is a theoretical concept and no country uses it.