Rationale

Most businesses use debt in order for them to access cash and finance their various
business activities. When running a business, risk will always be present in the long-run
and can never be avoided. Moreover, risk can be diminished if debt is managed and
controlled properly by the entity and an effective strategy is successfully executed.

https://www.xero.com/ph/resources/small-business-guides/business-
management/manage-debt/