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A hypothesis is
Indirect Method
A technique used in cash flow statement preparation that adjusts net income for changes in non-cash accounts to calculate cash flow from operating activities.
Depreciation
The systematic allocation of the cost of a tangible asset over its useful life, reflecting the asset's consumption, wear and tear, or obsolescence.
Accrued Expenses
Expenses that have been incurred but not yet paid, representing liabilities on the balance sheet.
Accounts Payable
Money owed by a company to its creditors for goods and services that have been purchased on credit.
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