The longest distance in a marathon is 26.2 miles, which is equivalent to 42.195 kilometers. This distance has been standardized for marathon races since the 1908 London Olympics, where the course was extended to allow the race to start at Windsor Castle and finish in front of the royal box at the Olympic Stadium.

Marathons are held worldwide, attracting both elite athletes and amateur runners. The distance is a significant challenge, requiring extensive training, endurance, and mental fortitude.

While the marathon distance is fixed, there are ultramarathons that exceed 26.2 miles, with some events ranging from 50 kilometers to 100 miles or more. However, in the context of traditional marathons, 26.2 miles remains the official distance.

Whether running for competition, personal achievement, or charity, completing a marathon is a notable milestone for many athletes.

Accounts receivable (AR) serves a crucial purpose in a business's financial management. It represents the money owed to a company by its customers for goods or services delivered but not yet paid for. The primary purpose of AR is to track and manage these outstanding payments, ensuring that the business maintains healthy cash flow.

By monitoring accounts receivable, a company can assess its liquidity and financial health. It helps in forecasting cash inflows, which is essential for budgeting and planning future expenses. Efficient management of AR can also enhance customer relationships, as timely follow-ups on outstanding invoices can lead to quicker payments and improved satisfaction.

Moreover, accounts receivable can impact a company's creditworthiness. A high level of uncollected receivables may signal potential cash flow issues, affecting the company's ability to secure loans or attract investors. Therefore, effective AR management is vital for sustaining operations, supporting growth, and ensuring long-term financial stability.

In finance, capital refers to the financial assets or resources that individuals, businesses, or governments use to fund their operations and investments. It can take various forms, including cash, stocks, bonds, real estate, and other tangible or intangible assets. Capital is essential for growth and development, as it enables entities to invest in projects, expand operations, and generate returns.

There are different types of capital, such as:

1. Equity Capital: Funds raised by a company in exchange for ownership stakes, typically through the sale of shares.
2. Debt Capital: Money borrowed from external sources, such as loans or bonds, which must be repaid with interest.
3. Working Capital: The difference between a company's current assets and current liabilities, indicating its short-term financial health.

Effective management of capital is crucial for maintaining liquidity, ensuring operational efficiency, and achieving long-term financial goals. In essence, capital serves as the backbone of economic activity, facilitating investment and growth across various sectors.