Accrued earnings will increase, but cash may actually never be received, because the inventory may be returned by the customer.

FORBES: Operating Cash Flow: Better Than Net Income?

Something else that Durbin did not address is what will happen to the interchange fee when a purchase is returned by a customer.

FORBES: Digesting The Impending Durbin-related Doom

The AWC asserts that despite having deposited the wallet into an official United States Post Office mailbox, the wallet was never returned to the customer.

FORBES: Fantabulous Tale Of Chase Bank Customer's Missing Wallet