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Operating Activities
Transactions and other events related to the primary operations of a business, such as selling products or services.
Indirect Method
A technique used in cash flow statement preparation that starts with net income and adjusts for changes in balance sheet accounts to arrive at cash flow from operating activities.
Cash Flows
The total amount of money being transferred in and out of a business, especially as affecting liquidity.
Cash Dividend
A payment made by a company to its shareholders, usually as a distribution of profits.
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