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Statement of Cash Flows
A financial statement that provides a detailed analysis of what happened to a company's cash during a period, categorizing cash flows into operating, investing, and financing activities.
Financing Activities
Transactions and events that affect the equity and long-term liabilities of a company, often reflected in the financing section of the cash flow statement.
Operating Activities
Activities that relate to a company's primary operations, including revenue and expense transactions that affect the net income.
U.S. GAAP
United States Generally Accepted Accounting Principles, a collection of commonly-followed accounting rules and standards for financial reporting.
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