That is Commingled funds - because Park is using Spooz as his personal ATM.
Let's say Park is paying for a vacation with his family and using Spooz funds to pay for it.
They put the cost under Professional Fees - so it is a business expense for Spooz and not counted as income for Park. That also would fall under income tax evasion.
Like you I always look for SGA, GOGS and Professional Fees.
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