Examlex
A linear presentation doesn't flow in any particular direction.Instead,it gives the presenter the option to move back and forth between topics.
Indirect Method
A way of presenting the cash flow statement that adjusts net income for changes in balance sheet accounts to calculate cash flow from operating activities.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life.
Accumulated Depreciation
Accumulated depreciation represents the total amount of depreciation expense that has been recorded against a fixed asset since it was acquired, reducing its book value on the balance sheet.
Operating Activities
Business activities that relate directly to the production, sale, and delivery of a company's products and services.
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