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For each of the following items, indicate (by placing an X) whether the item would be found on the statement of cash flows in column 1, the direct approach for determining the cash flows from operating activities, column 2, the indirect approach for determining the cash flows from operating activities, column 3, cash flows from investing activities, column 4, cash flows from financing activities. If you identify that an item affects the cash flows from operation, indirect method, also indicate whether it will be increasing (+) or decreasing (-) the cash flows.
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Alternatives
Different options or strategies available for achieving a goal or solving a problem, often considered during decision-making processes.
Total Fixed Cost
The sum of all costs that remain constant regardless of the level of production or business activity.
Monthly Rent
A regular payment made for the use of property or land on a monthly basis.
Administrative Costs
Expenses related to the general operation of a business rather than production, sales, or other specific functions.
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