At the beginning of this month, Ducati started with the weekly teases of their new V4 engine.Now, they have finally revealed the specifications of the new, V4 Granturismo engine that will be exclusive to the V4 Multistrada motorcycle. That motorcycle will be officially unveiled on 4th November.
The V4 Granturismo engine will produce 170 horsepower and 92 lb-ft of torque. Apparently, it is an engine that will last more than any other existing engine before requiring servicing. It can make 37,300 miles (60,030 kilometres) between significant maintenance. That is made possible thanks to a new spring-loaded return system, which is a novelty for Ducati.
The V4 Granturismo is suitable for touring motorcycles, as it features special profiles for the camshafts and valve lift speeds. It is designed in a way that you will know how much power you have at disposal, at any time. Also, the engine has a 1,158cc displacement and is smaller and lighter than the 1260 engine in the other Multistrada variants.
Another great feature of this engine that makes it suitable for touring motorcycles is its compactness that results in minimum vibrations. Ducati stated that the engine sound would be smoother and gentler – definitely not as harsh as the previous Multistrada engine. Also, the crankshaft of the V4 Granturismo will run in the opposite direction of the wheels, which will reduce the gyroscopic effect present in some bikes.
With this new engine, Ducati wanted to focus on how the power comes on. They wanted to make sure that the V4 Granturismo is smooth at low power, torque-rich at medium intensity, and a “sporty soul” at high power. The engine will operate like a twin-engine, due to the 70-degree crankpin offset and 90-degree layout.
The last bit of specifics has to do with the new six-speed transmission. It features a hydraulic wet clutch, designed with the new V4 Granturismo in mind. The transmission has a shorter first gear, which means that it will be easier to manoeuvre in low speed. Also, this should make off-road riding as well as starting the bike on uphills much easier. The updated gearbox will be compatible with Ducati Quick Shift Up & Down System.
As far as we can see, the new V4 Granturismo engine is designed as an organic update to the already impressive twin-engine in the Multistrada bike. Needless to say, we are very much hyped up for the new Multistrada reveal in November!
Dirt bike riding can be a dangerous sport, especially if you are a beginner. As a beginner, it’s easy to get carried away with all the jump possibilities, and the amazing twisty roads that the specially designed dirt tracks offer. The most important thing as a dirt biking beginner is to start from some of the lighter, 125cc and 150cc dirt bikes. As your skill level increases, so you can upgrade your bike. In this post, we will show you the best dirt bikes for beginners that you can get in 2020!
Yamaha YZ125
This dirt bike from the famous Japanese motorcycle manufacturer is more than 40 years old but is still highly relevant for dirt bike beginners today. Since its reveal in 1974, it has received several upgrades to keep it up to date with the new century.
For example, the engine and the frame of this dirt bike for beginners got its upgrade in 2005. On the other hand, the body and suspension of this Yamaha dirt bike got updated in 2015. Just to mention, it was also upgraded with SSS forks in 2006 that further enhanced its suspension.
When it comes to specifics, the YZ125 features a liquid-cooled 125cc engine, 6-speed transmissions, with gear ratios paired to engine output to ensure the best performance. The engine produces 35 horsepower.
What makes the YZ125 best dirt bike for beginners is that it is certainly near the top when it comes to handling, which an essential aspect for beginners. Also, it is very light at 200 pounds without the fuel in the gas tank. These two aspects translate into a safe choice for the dirt tracks.
The Yamaha YZ125 is certainly not the fastest 125cc dirt bike, but the incredible optimizations it features make it one of the best 125cc dirt bikes for beginners.
Looking for the best 250cc dirt bike for beginners? Well, few come close to the king of the hill that is Honda CRF250X. This bike features a single, four-stroke, liquid-cooled 250cc engine that produces 28 horsepower at 12,000 rpm. It also has a five-speed transmission and a very quickly operable cable-actuated clutch.
The CRF250X is undoubtedly an old-fashioned dirt bike, as it has the old-school Keihin 37mm carburettor in a time when most manufacturers switched to electronic fueling systems. Nevertheless, the reliability that this dirt bike offers is next to none.
The Honda CRF250X provides an exceptional compression ratio of 12.5:1, which will offer its riders a comfortable feel on the road. Well, this is certainly one of the exceptionally good dirt bikes for beginners, as well as the best beginner dirt bike for a teenager, as it is optimized for people that are 168 cm tall (5’6”). Its reliability and old-school performance are matched by only a few dirt bikes.
If you are looking for the best beginner dirt bike for a 12-year-old or a 14-year-old, the Suzuki RM85 is the ideal pick. It was introduced in 2002, replacing the RM80.
The RM85 features a two-stroke liquid-cooled 85cc engine, progressive suspension, disc brakes, and an aluminium frame. Also, the engine is paired to a six-speed manual transmission with a long clutch lever. While the engine is not the strongest one, it certainly provides high-performance for the low-end spectrum.
Other bonuses are its superior handling and control, which will be ideal for beginners learning the ropes of dirt bike riding. To improve the overall manoeuvrability of the bike, it features reliable braking and suspension.
Suzuki RM85 is a small and compact bike that offers unique dirt track riding experience for teenagers.
KTM 250 SX-F
If you are looking for the best dirt bike for a beginner that focuses on the power-weight ratio, the KTM 250 SX-F is your optimal choice. Also, if you want a bit more power out of your dirt bike, you will be delighted to know that this dirt bike is actually a beginner racing dirt bike.
Make sure to get your hands on the updated models released after 2012 if you want a fully electric kit. The new electric kit includes electric starters and electronic fuel injection systems.
It sports a 250cc, single-cylinder, 4-stroke engine. The five-speed transmission is done with a wet multi-disc clutch. This outing from KTM is certainly made with modern users in mind.
To further optimize the performance of 250 SX-F, KTM completely updated its chassis in 2019. That upgrade made it lighter and more solid altogether. It is certainly one of the lightest 250cc dirt bikes on the market.
Other than the chassis upgrade, KTM also handed out an upgrade for the WP air forks. Now, the rear suspensions are even better when it comes to landing softly from a high jump.
Yamaha YZ250
Yamaha is certainly a contender for the best dirt bike brand for beginners, and that is why we are putting yet another Yamaha dirt bike on this list. Now, for the end of the list, we have another 250cc, two-stroke engine dirt bike.
Yamaha YZ250 is the best dirt bike for adult beginners. Its secret is in its power-weight ratio, as it features an extremely light aluminium frame that provides for superb handling on the dirt tracks.
For additional stability during the ride on dirt tracks, the YZ250 features wide footrests, which is actually very prominent with four-stroke dirt bikes. The upside-down forks are also an element taken from four-stroke models that offer much more stability and manoeuvrability.
Also, we have to mention that fantastic modern look that is sure to catch a few gazes from the occasional spectators.
Closing Words
There are hundreds of different dirt bikes on the market that are specially designed for children, women, men, and adults alike. Beginners can be from any of these categories, so we have specifically tailored our list of best dirt bikes for beginners with that in mind.
From weaker 85cc, yet more stable, to more robust 250cc dirt bikes, all of the picks on our list are hand-picked with beginners in mind.
If you are buying a first dirt bike for your kid, the Suzuki RM85 will undoubtedly be the best choice. Want a racing dirt bike fit for beginners? Go for the KTM 250 SX-F then!
The overall best dirt bike for beginners is the Yamaha YZ125 with its old-school configuration and performance that makes it ideal for any size of rider.
We hope that you enjoyed this post and found an ideal dirt bike for yourself. Good luck on the dirt tracks!
The BMW R 1250 RT is already an amazing sport/touring motorcycle, but BMW decided to update it for 2021! It seems that the primary motivation behind the update is to make it compliant to Euro 5 emission standards, and more.
From the visual perspective, there are not too many changes from the 2020 model. Still, the front pairing gets an update for the new LED headlight. Also, there are some updates to the bodywork to make it more aerodynamic.
The engine is still the good old 1254cc boxer, along with the ShiftCam valve timing and valve lift. It also features an update for Euro 5 emission standards compliance. The engine in question produced 134 horsepower at 7750 rpm and 105 lb-ft at 6250 rpm. To keep the engine temperature at a suitable range, the mixture of air and liquid cooling is utilized. Also, there are two radiators included.
The big novelty for the 2021 variant is the Eco ride mode, which will join the Road and Rain ride modes. Some sources state the Eco mode will utilize the ShiftCam system to optimize fuel economy as well as produce a more refined torque curve.
Another addition is the Full Integral ABS Pro – dynamic traction control and linked braking system. This will help with the stability of the bike on the road. Also, the cruise control system will be active, in the form of a radar system. With this, you will be able to control speed actively without the need of slowing down or speeding up.
These new features, as well as ride modes, are accessible via the 10,25-inch coloured TFT screen. You can connect the screen and the companion systems with Bluetooth to the comm system of your helmet, too.
We still don’t know the pricing of the new BMW R 1250 RT. BMW stated that they would announce it at a later date.
Check out more news from the motorcycle world in our News section!
Arc Motorcycles have released an amazing-looking, yet very expensive electric motorcycle – the Vector. Sadly, the company went through bankruptcy in 2019, leaving the future of this electric motorcycle uncertain. It seems that the company and its bike are up for another go!
The founder of the company, Marc Truman, bought the company assets after it filed for bankruptcy. He decided to do so because “the project had come too far and had been too well-received”.
Well, the company built lots of buzz, even though the Vector was too pricey considering its performance and battery range. Nevertheless, it got many people hooked on the idea, and the company managed to raise almost $1,1 million in crowdfunding before the bankruptcy.
Truman says that they are taking things a bit slower now when there is no pressure from big companies. He stated that the first Vector bikes are to be delivered to customers within a year. There is also a “special” surprise for the first ten customers.
Let’s see what happens with the Arc Motorcycles. Is it going to be a success story in the end?
Check out more news from the motorcycle world in our News section!
While the legendary Suzuki Hayabusa still sells in the USA, it is not the same situation in the rest of the world due to the emission standards. Because of that, Suzuki will release the updated Hayabusa in the spring of 2021.
Well, these are some exciting news that are probably going to squeeze out an official reveal from Suzuki. It is highly probable that Suzuki is going to increase the displacement of the engine from 1340cc to 1440cc so that it can produce 197 hp.
Also, we can probably expect the Intelligent Ride System implementation to control the power of the bike. If Suzuki makes an update like that, we can also expect multiple ride modes, hill-hold control, lean-sensitive AB, cruise control, and a TFT dashboard.
Other than the mentioned features, some reports state that Suzuki will leave the twin-spar frame as it is. For now, we still don’t know what the price of the updated Suzuki Hayabusa might be.
Check out more news from the motorcycle world in our News section!
The Bikers Insider team has scoured through hundreds of Flip-up /modular Motorcycle Helmets available today in 2022 – we looked at all features, read user comments from across many brands as well as experts’ reviews in order to give you our ranking of the Top 7 Best Modular Helmets money can buy!
If you are in a rush, check out the table of our best-rated modular motorcycle helmets down below, along with a link where you can check the product price.
While this modular helmet was released in 2018, it’s so good that it’s still relevant in 2022! The thing we enjoy about this helmet is the comfort it brings to the table, as it is designed to fit for an intermediate oval head shape. It weighs 4 lbs (around 1,8 kg), which is good for short and intermediate routes (starting from 50 miles to 100 miles).
The helmet’s chin bar features metallic clasps, a welcome change from cheap plastic chin bar designs. Also, the helmet has cutaways, even around the temples, which makes it the best modular motorcycle helmet for glasses.
The neck roll mechanism is a bit dated and complicated to take off. You need to play around with pins to attach and detach the helmet from your head.
When it comes to comfort, the comfort liner is made of microfiber and features cutaways for Bluetooth speakers. Also, there is quite a bit of ventilation on the comfort liner.
Ventilation is all-round very nice, keeping you cooled off during hot days, and removing moisture during wet days. This is all thanks to the toggleable vent on the top of the helmet, and two passive, rear vents. There is also a chin vent to keep the airflow going.
With this modular motorcycle helmet, you also get a full-coverage sun visor with gear actuation.
If you are looking for a helmet that fits amazingly and has all-around great features, we highly recommend you to check LS2 Valiant out. Is it the best modular motorcycle helmet under $300? It just might be!
The Bell Broozer was introduced in January 2020 and quickly took the market for modular motorcycle helmets by storm. This helmet is a street biker’s dream, but it offers so much more than just good looks even today in 2022.
It weighs 1,350 grams, which is awesome for a modular helmet. The helmet is dual homologated and will keep you quite safe on the road. This is definitely the best modular motorcycle helmet for adventure bikers.
The chin bar features a bit of innovation when it comes to the design of the toggle. Two hooks toggle the open-face and full-face configurations, which makes for a lightning-fast switch!
The face shield is built in the helmet itself, which is a great design choice. It’s also sealed to prevent air and water droplets from coming inside. You can also easily wear glasses under the face shield if you wish so.
The comfort liner features nice padding, and there are even padded ear pads inside. Sadly, no recesses for Bluetooth speakers. The chin strap features a ratchet-style design, which is effortless to operate.
Ventilation is quite well-made, with top vents and chin vents, along with furrows on the comfort liner to keep the airflow going.
All in all, the versatility the Bell Broozer offers is next to none when it comes to modular motorcycle helmets. And amazingly, you can get it under the $300 price tag! Right now it costs $230 (€195,76/£176,68).
While a bit more expensive, Shark Evo-One 2 is a premium helmet from a renowned French motorcycle helmet manufacturer, Shark.
It is one of the best rated modular motorcycle helmets for durability, as the helmet shell is made of thermoplastic resin. The helmet weighs 1,7 kg.
You can tap on the button on the bottom of the helmet to push the chin guard up or down to change configurations. It features the Auto-up, Auto-down system so that the chin guard doesn’t tamper with the visor.
Of course, the helmet is dual-homologated, so you can enjoy riding it in all motorcycle markets worldwide.
The Evo-One 2 comes with a Pinlock Max Vision clear face shield right out of the box, with very nice defogging capabilities. There is also a full-coverage, integrated sun visor to ease up the rides during clear sunlight.
When it comes to ventilation, the system is here to keep the visor from fogging up, which it does exceptionally well. Because of that, the helmet can be quite noisy if you open up one of the vents.
When it comes to inner comfort liner and cheek pads, the downsides come into play. The cheek pads are quite tight and won’t fit everyone, which is a bummer. Also, the recesses for comm devices in the comfort liner won’t fit larger Bluetooth speakers.
Nevertheless, the upsides greatly outweigh the downsides with the Shark Evo-One 2, which is definitely one of the best modular, flip-up helmets money can buy right now. You can get the Shark Evo-One 2 for $429,99 (€365,90/£330,20).
In the continuation of our best-rated modular motorcycle helmet list, we have this incredible gem from NEXX, a Portuguese motorcycle helmet manufacturer.
Right from the get-go, you can notice the incredible aesthetics and build quality. There are two dual homologated variants of this helmet. One is made from carbon fiber, while the other is made out of an alloy that combines fiberglass, aramid fibers, carbon material, and kevlar. The chin bar is fairly easy to operate with a single button to change between configurations.
Sadly, the X.Vilitur doesn’t come with a Pinlock face shield, which means that the one included will fog up regularly. When it isn’t foggy, the clear face shield provides excellent all-around vision. Of course, the internal sun visor is integrated, covering about 85% of the face shield view.
The helmet features a design that is quite comfortable with all the riders, with one big downside. It features a micromesh buckle that may dig into your Adam’s apple area, which is very discomforting.
Digging inside the helmet, we can see an amazing, soft comfort liner that features recesses for glass wearers, as well as for Bluetooth speakers.
The ventilation features optimizations to keep the noise at minimum levels. If you are looking for the best quiet modular motorcycle helmet, the X.Vilitur is the one to get.
Right now, there are several models of these helmets with different prices, which you can see below:
And last but not least, here is the 1storm modular motorcycle helmet, which is certainly the best modular motorcycle helmet under $200! This impressive helmet amazes with its quality features for such a low price.
First of all, the thermoplastic alloy shell ensures that it has dual homologation. The helmet only weighs 1,8 kg! It is very comfortable to wear, even for long periods of time. If you want to put your favorite Bluetooth speakers inside the helmet, there are recesses that enable that.
We found one gripe with the chin bar toggle button. While the chin bar is great when it comes to its functions, the button is placed so that you can accidentally slide push it with your chin.
This is a dual-lens modular helmet, with fog and wind-resistant clear face shield, and an inner sun visor with additional UV protection. The helmet gets with a chin curtain to help with visors not fogging up in colder weather.
When it comes to comfort, you will need some time to get used to the inner liner as It will adjust to your head shape in a while, as the result it will make the helmet comfortable for longer trips. The inner liner and cheek pads feature extra padding for a better fit and more comfort. To loosen the helmet to your neck, you will use the quick-release buckle, which is nothing special, to be honest.
The ventilation system of the 1storm modular helmet is robust, with two adjustable top vents, two adjustable front vents, and two back vents. It works quite well during hotter weather, but as you cannot close the back vents, we recommend you warm up with a face mask during colder rides.
The biggest downside to this modular helmet is how noisy it is. You will start hearing loud wind noise if you ride above 65 km/h, which essentially makes this modular helmet the best fit for a daily commute.
Nevertheless, the cost-benefit ratio you get makes the 1storm one of the best rated modular motorcycle helmets. You can get it for $59,95 (€50,99/£46,04).
A world-known HJC brand has a reputation for producing high-quality helmets with all the features you could want. The i90 is no exception and comes equipped with an anti-bacterial liner, quick-release shield, and an integrated sun visor, among other things.
We noticed a new RapidFire quick-change system, that only takes a few seconds to swap your visor which adds great benefit when you’re in a rush, and all other benefits you get with a modern helmet. But, what users particularly love about HJC i90 is that you can easily integrate it with Sena comms inside the helmet itself, Having a dual homologation you can use the helmet as an open face or full-face helmet.
Modular motorcycle helmets are the most popular type of helmet on the market right now and they offer unprecedented flexibility when it comes to riding comfort and 7 picks above will be guaranteed to be among the best-rated modular motorcycle helmets in today’s marketplace!
Modular Motorcycle Helmets: The Future Of Riding Safety
We hope you pick your helmet well, and as always – good luck on your next ride! 🙂
BMW has already unveiled the G 310 GS, but now they’ve unveiled the companion bike – the G 310 R!
It has the same 313cc single-cylinder fuel-injected engine as the G 310 GS. Also, it has 34 hp and 21 lb-ft of torque. This engine got an update to comply with the Euro 5 emission standards and the Indian emission standards. Basically, this is a motorcycle for the global market.
Some interesting updates slated for G 310 R are:
Ride-by-wire throttle
LED lighting
Adjustable brake and clutch levels
Some new color schemes
Anti-hopping clutch
Minor style changes
There is still not any word on how much the new 2021 variant will cost in North America and Europe. In India, the price of the bike is ₹2.45 lakh, which equals to $3,343/€2,831/£2,564. We can only presume that it will be more expensive in North America and Europe.
We are very excited to find out more about this bike, as we love that BMW is putting extra effort into smaller-displacement machines!
Check out more news from the motorcycle world in our News section!
A specific publication got their hands on the designs coming from Honda. The designs in question show that Honda is indeed working on a supercharged Africa Twin adventure motorcycle! Actually, they already filed three patents with the Japanese Patent Office.
The patents show that this variant of the Africa Twin will feature an engine-driven supercharger and a dual injection system using direct and indirect fuel injection. These implementations will most certainly boost the power of the already powerful Africa Twin.
The Unicam 1084cc parallel-twin engine will stay unchanged. But, there is a catch in the form of an attached supercharger and the pipework to improve its performance.
The supercharged engine of the Africa Twin.
We certainly didn’t expect this move from Honda, but it’s a great consideration when we see how Kawasaki is doing it with their H2. The implementation from Honda is a bit different, though.
This will be a positive displacement supercharger, which will move a fixed amount of air with each rotation. That will result in the same amount of pressure whether the motorcycle is in an idle state or at high speed. Essentially, the supercharger will provide more consistency in power and a fatter torque curve, which is golden for an ADV motorcycle.
Honda will also add injectors to cylinders to help with lower fuel consumption while providing the best possible performance.
Of course, this isn’t the first time that Honda has tried their hand at superchargers, but this is the most complete design we saw from them. We are quite excited about how this will work on the Africa Twin in motion!
Check out more news from the motorcycle world in our News section!
After getting familiar with when businesses issue debit memos, let’s understand the different types of debit memos. Debit memos are a common phenomenon in the banking and finance sectors. When a bank charges a fee, it often issues a debit memo to the affected bank account. In this case, the company issued a debit memo to note an incorrectly billed previous invoice.
It is commonly used in the accounts receivable process to correct billing errors, apply discounts, or adjust for returns or overpayments.
Then, it gets debited from your account and is then recorded as a debit memo.
Monitor inventory levels – In some cases, debit memos can be caused by inventory discrepancies.
To acknowledge a receipt of the credit memorandum, the customer can issue a debit memo to the seller.
Your account balance has been reduced so no payment is required from you. A debit memo is an accounting document issued in commercial transactions. Traders use it for financial adjustment, not a typical transaction.
Because it’s a checking account, you might get charged $20 per month as a service fee. When this happens, your account will include a debit memo that notes the deduction amount. ABC Manufacturing also informed XYZ Corp that their accounts payable balance would increase by $5,000 to rectify the billing error. A debit memo is simply a message that tells the receiver that their account has been debited by the sender in the sender’s bookkeeping records. If a client bounces a check or you want to reverse a previously issued credit memo, you would use a debit memo to handle the situation. For example, if you have $10.000 in your bank account while the bank needs to charge you $100.
Understanding the content of a debit memo can be challenging, especially for beginners.
This is a rather rare use of such way communication with the customer because bookkeepers usually issue a new invoice or create an invoice just for the money owed.
If you have a proper understanding of debit memos, you will be able to manage them efficiently.
When this happens, your account will include a debit memo that notes the deduction amount.
The customer would either receive or his applicable state government.
For example, let’s say you are a supplier who has recently received several debit memos from one of your customers. After reviewing the transactions, you realize that the cause of the debit memos is a miscommunication about the pricing of the product. To prevent this from happening in the future, you reach out to the customer and clarify the pricing terms, ensuring that all parties are on the same page. Verifying the validity of a debit memo is an essential step in protecting your business from fraud and unnecessary payments.
Maintain accurate accounting records
They can also get used for incremental billing and internal offsets. No matter what the memo gets used for, there are a few elements that should always get included. These include tax details, descriptions, total price, reference numbers, and payment terms.
Definition and Examples of a Debit Memorandum
Secondly, the debit memo will outline the specific items or services that the customer was charged for, the price of each item, and the total amount owed. The customer is expected to pay the total amount indicated in the debit memo. Many businesses require authorization to send or accept debit memos.
It’s done as an adjustment procedure in business-to-business transactions. In formal terms, it is informing a client that their accounts payable will rise as a result of the debit memo. A debit memo can be created to offset a credit balance existing in a customer’s account within the company. When customers pay more than meaning of debit memo the invoiced amount, the businesses can issue a debit memorandum to offset the credit and eliminate the positive balance.
Understanding a Debit Memorandum
This helps to recognize any underlying errors, understand customer concerns, and ensure compliance with Generally Accepted Accounting Principles (GAAP) standards and accounting policies. Now that you have an idea about the types of debit memos, let’s understand the difference between a debit and a credit memo. A debit memo is marked with a minus sign next to the charge and is usually included with monthly bank statements sent to customers. If a customer pays more than an invoiced amount, intentionally or not, the firm can choose to issue a debit memo to offset the credit and eliminate the positive balance. A debit memo can be created by a firm’s accounting department to offset a credit balance that exists in a customer’s account. Now, let’s assume the customer wants to return defective equipment they purchase from the business.
In this case, the fees act as an adjustment rather than a specific bank transaction. This amount is debited from the customer’s account and recorded as a debit memo. Additionally, debit memos can be used to correct inaccurate account balances. A debit memo is a document issued by a seller to inform the buyer or customer that their account has been debited or increased by a specific amount due to additional charges. These memos are generally used in B2B transactions to communicate any adjustments, corrections, charges, or penalties related to a transaction between business partners. The reasons a debit memorandum may be issued relate to bank fees, incorrectly prepared invoices where the amount owed should be greater, and rectifying accidental positive balances in an account.
Here’s How Your Business Can Make A Positive First Impression On Customers
Although a debit note adds an extra payable amount to the original invoice. The credit memo cuts off the total amount of the original invoice to a certain extent. Fourthly, the debit memo may include a brief description of the reason for the debit memo. For example, the customer may have returned goods, cancelled an order, or received a discount that was not previously applied. Imagine you write an invoice and send it to a customer, only to realize that you forgot to include a few materials or hours of labor.
These include errors in the original invoice, price discrepancies, returned goods, and damaged goods. Each type of debit memo requires a different approach, which is why it’s essential to have a solid understanding of the issue at hand before taking any action. The bank’s use of the term debit memo is logical because the company’s bank account is a liability in the bank’s general ledger. The bank’s liability is reduced when the bank charges the company’s account for a bank fee.
