Examlex
Decoupling points are IV and electronic monitoring connections, which are decoupled when a patient is moved from an operating room to recovery.
Operating Activities
Cash flow actions related to the day-to-day operations of a business, such as receiving cash from customers and paying suppliers.
Direct Method
An allocation method that directly assigns service department costs to producing departments without any intermediate allocations.
Direct Method
A way of preparing a cash flow statement where actual cash flows from operating activities are reported instead of adjusting net income for non-cash items.
Prepaid Expenses
Future expenses that have been paid in advance and are accounted for as assets on a balance sheet until they are incurred.
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