In Businesses, expenditure is certain but income is not.

Explanation: In businesses, we need to purchase raw materials, stock in trade, pay rent for the building, meet other expenditure. A business firm spends on office and administration, selling and distribution, legal and taxation expenses, repairs and maintenance and certain non-cash expenses. Almost all the expenditure is certain and are bound to pay. However, cash crunch organizations may delay the payment and more the delay they are treated as defaulters. Successful organizations do not want to be dishonest. But the recovery of money on credit sales or other dues from others is always subject  to risks. We may have to deal with defaulters and dishonest persons. So recovery is not certain. l Hence this statement