In Calculating Cash Flows from Operating Activities Using the Indirect

question 31

Multiple Choice

In calculating cash flows from operating activities using the indirect method, a gain on the sale of equipment is

• A) added to profit.
• B) deducted from profit.
• C) ignored because it does not affect cash.
• D) not reported on a cash flow statement.

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Hypertension

A medical condition characterized by persistently high blood pressure, posing risks for heart disease and stroke.

Low Sodium Diet

A dietary plan that restricts the intake of sodium to help manage or prevent high blood pressure and other health conditions.

BMI

Body Mass Index, an indicator of body fat calculated from an individual's weight and height, relevant to both male and female adults.

Overweight

A condition characterized by having more body fat than is optimally healthy, often defined by a Body Mass Index (BMI) between 25 and 29.9.