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Framing is defined as:
Financing Activities
Transactions that involve raising capital, repaying investors, and adjusting the capital structure of a company, as reported in the cash flow statement.
Investing Activities
Transactions involving the purchase and sale of long-term assets and other investments, not including cash equivalents.
Investing Sections
Parts of a company's cash flow statement that show the amounts spent on investments in capital assets, like plant, property, and equipment or acquisitions.
Financing Sections
Parts of financial statements or documents that deal with the sources of a company's funds, including equity and debt financing.
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