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Statement of Cash Flows
A financial report showing the cash inflows and outflows from operating, investing, and financing activities over a period.
Operating Activities
Operating activities involve the primary revenue-generating activities of an entity, as reflected in its profits or losses from core operations.
Depreciation
The method of allocating the cost of a tangible asset over its useful life, reflecting the loss of value over time.
Accounts Payable
Liabilities to creditors for goods, services, or supplies delivered or used in the earning process but not yet paid for.
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