Participants identify those documents that report the cash exit routes - or cash outflows - from pass-through entities, such as Subchapter S corporations and partnerships, to owners and partners. They identify cash flow escape routes via a company's inability to effectively manage its accounts receivable, inventory, accounts payable, and accrued liabilities, i.e., its operating balance sheet accounts. In addition, Participants examine the benefits and limitations of debt service coverage covenants based on cash flow proxies - traditional "cash flow" and EBITDA - in controlling the cash exit routes. Further, they explore the benefits and limitations of cash flow covenants based on Net Cash after Operations, a key summary account in the Uniform Credit Analysis (UCA) cash flow statement, in controlling all company cash outflows. Finally, they assess the benefits of two specific debt service coverage covenants that, in combination, work to control the cash exit routes and the operating cash outflows.