Strip clubs which practice Generally Accepted Accounting Principles (GAAP) typically report negative working capital, where current liabilities exceed current assets. Clubs receive immediate cash payment for sales, while inventories, accrued expenses, and other current liabilities normally carry longer payment terms. The practice is believed to increase net cash provided by operating activities. Service revenues include entertainer payments to perform at clubs, customer admission fees, customer payments for tabs and tip charges, dance dollar payments, and suite rental fees. The economic downturn, which accelerated in 2008, impacted clubs at all levels, and even higher-end gentlemen's clubs in some parts of the U.S. and elsewhere adjusted their business practices to compensate for reduced revenues.