Examlex
Which of the following accounts is not considered a "permanent" account?
COGS
Cost of Goods Sold; the direct costs attributable to the production of the goods sold in a company.
Investing Activities
Refers to the portion of a company's cash flow statement that reflects the amount of money spent on or generated from investments in long-term assets, such as property, plant, equipment, or securities.
Free Cash Flow
A measure of financial performance calculated as operating cash flow minus capital expenditures, reflecting the amount of cash a company can generate after maintaining or expanding its asset base.
Operating Cash Flow
Cash generated from a company's normal business operations.
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