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Which of the following is not considered an "owned" reserve?
Financing Activities
Transactions related to raising capital or repaying investors, including issuing equity, obtaining loans, and paying dividends.
Spreadsheet
A digital tool used for organizing, analyzing, and storing data in tabular form, consisting of rows and columns to facilitate calculations and management of information.
Indirect Method
A way of calculating cash flows from operating activities by starting with net income and adjusting for changes in non-cash accounts on the balance sheet.
Merchandise Inventories
Goods, either manufactured or purchased, held for sale in the regular course of business.
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