A business certainly has some major capital resources, either for start-up or for development and operation of the company. Sources of capital vary, there is a result of cooperation with partners, capital from investors, as well as other capital sources such as through credit or debt. Debt is divided into short-term debt and long-term debt. This source of capital is needed to fund / fund the company's needs are quite a lot and diverse, ranging from the needs for the production process, delivery, promotion / marketing, employee salaries, product development, to operational costs such as purchasing machines and maintenance machines.