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Indirect Method
A way of calculating cash flows in the cash flow statement, where net income is adjusted for changes in non-cash items and working capital.
Net Income
The total profit of a company after all expenses and taxes have been deducted from total revenue.
Sale Of Equipment
The process of disposing of fixed assets, such as machinery, for cash or other compensation.
Operating Activities
These are the core activities that generate revenue and involve expenses for a company, including sales and service provision.