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A demand deposit is an account with a bank or other financial institution that allows the depositor to withdraw his or her funds from the account without warning or with less than seven days' notice. (investinganswers.com)

"overdraft facility. A credit agreement made with a financial institution that permits an account holder to use or withdraw more than they have in their account, without exceeding a specified maximum negative balance. Establishing an overdraft facility with a bank can help an individual or small business with short term cash flow problems, although the negative balance typically needs to be repaid within a month. ()

Overdraft Facility. A short term loan that a bank makes to a business automatically if that business otherwise would face an overdraft. For example, if a business has $10,000 in the bank and withdraws $12,000 for its payroll, an overdraft facility is an automatic loan for the extra $2,000. The overdraft facility is payable on demand and, as with most loans, the business must pay interest on the amount borrowed. (Farlex Financial Dictionary.)

Retirement of assets. Retirement is the permanent withdrawal of depreciable property from use in your trade or business or in the production of income. You may do this by selling, exchanging, or abandoning the asset. You may also withdraw the asset from use without disposing of it. For example, you could place it in a supplies or scrap account. (A Selection of ... Internal Revenue Service Tax Information Publications)