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All of the following line items are found on the statement of cash flows EXCEPT for:
Hacksaws
A type of saw with a fine-toothed blade under tension in a frame, used primarily for cutting metal.
Center Punch
A tool with a pointed end used for making indentations in materials such as metal or wood, usually as a guide for drilling.
Diamond Point
A type of sharp-pointed tool tip, often used for precision work or engraving, characterized by its extremely hard material, typically diamond.
Aligning Punch
A tool used to align holes before inserting fasteners, ensuring proper alignment of components.
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