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Investing Activities
Transactions involving the purchase and sale of long-term assets and investments, part of the cash flow statement.
Indirect Method
A technique used in financial accounting to calculate cash flows from operations by adjusting net income for non-cash transactions.
Operating Activities
The primary, day-to-day activities of a business that relate to its production, sales, and delivery of goods and services.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was acquired, representing the wear and tear on the asset over time.
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