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What does the developmental systems view argue?
Operating Cash Flows
Cash generated from the primary activities of a business, such as revenue from sales, minus operating expenses.
Total Assets
The sum of all assets owned by a company, including current and non-current assets, as recorded in the balance sheet.
Ratio
A quantitative relationship between two numbers, showing how many times the first number contains the second or vice versa.
Direct Method
An accounting method used in cash flow statements that lists major cash inflows and outflows directly, without adjustments.
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