Examlex
What information about the age of a planet or moon can be determined by examining impact craters?
Depreciation
The systematic allocation of the cost of a tangible asset over its useful life, reflecting the decrease in value over time.
Indirect Method
A technique used in cash flow statement preparation that adjusts net income for changes in balance sheet accounts to calculate operating cash flow.
Operating Activities
Cash flow actions related to the day-to-day operations of a business, such as receiving cash from customers and paying suppliers.
Direct Method
An allocation method that directly assigns service department costs to producing departments without any intermediate allocations.
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