explain repo 105 in simple terms

Recorded probes across gemini, nova during 2026-07-29 to 2026-08-12. Brand cited 0 of 4 attempts; rivals included www.investopedia.com, corporatefinanceinstitute.com, www.npr.org.

• Engines probed: 2 (gemini, nova)
• Total runs: 4
• Brand citations: 0

Rival URLs recorded

• https://corporatefinanceinstitute.com/resources/accounting/repo-105/
• https://www.investopedia.com/terms/r/repo-105.asp?amp
• https://www.npr.org/sections/money/2010/03/repo_105_lehmans_accounting_gi.html