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According to the Sunny f/16 Rule, use an:
Cash Dividends
Payments made by a corporation to its shareholder members from its current or retained earnings.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting the asset's consumption, wear and tear, or obsolescence.
Direct Method
A method of preparing the cash flow statement in which actual cash flow information from the company’s operations segment is used, instead of adjustments to net income.
Direct Method
A means of presenting the cash flow statement where cash receipts and cash payments from operating activities are listed directly.
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