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Operating Activities
Activities that relate directly to the primary operations of the company, such as production, distribution, marketing, and selling of goods and services.
Indirect Method
A way of reporting cash flows from operating activities in the cash flow statement where net income is adjusted for changes in balance sheet accounts to calculate the cash from operations.
Accounts Receivable
Represents money owed to a company by customers for products or services sold on credit.
Indirect Method
A method of preparing the cash flow statement where net income is adjusted for changes in balance sheet accounts to calculate cash from operating activities.
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