Feldmаn Flооr Cоverings sells cаrpet аnd tile from five retail stores. Theft losses are almost nonexistent. Most customers pay by credit card, so very little cash is kept on the premises. Most of the merchandise in the stores (carpets, floor coverings, etc.) would be very difficult to steal by customers or intruders. In the extremely rare event that theft losses occur, Feldman Floor Coverings simply pays for those losses out of its current cash flow. This method of risk financing for losses related to theft is called: