ACCESS TO CREDIT ACCOUNTING ADMINISTRATIVE COST ADMINISTRATIVE COSTS ADMINISTRATIVE EXPENSES AFFILIATED ORGANIZATIONS AGRICULTURAL COOPERATIVES AGRICULTURE ASSET CLASS AVAILABILITY OF CREDIT BALANCE SHEET BANK BORROWERS BANK LENDING BANK LOANS BANKING SYSTEM BANKRUPTCY BANKRUPTCY CONSTRAINT BOOK VALUE BORROWER BORROWING BORROWING COST BORROWING COSTS BORROWING RATE CAPITAL COSTS CAPITAL INFLOW CLAIM COMMERCIAL BANK CONSUMER CREDIT CREDIT ASSOCIATIONS CREDIT RATING