Why use a fence to explain financial statements?

So why use a fence?
1. Fences are made of two parts :
A. Posts that anchor the fence into the ground at a point AND
B. Rails that carry the fence over a distance.

2. Fences incorporate Milestones (Posts) and Activity (Rails) in the same analogy.

3. Financial statements have these two parts :
A. “Milestones” - Balance Sheet.
B. “Activity” – Net Income Statement & Cash Flow Statement.

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