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Net Cash Flow
The variance between money coming in and going out of a business during a given timeframe.
Indirect Method
A cash flow statement approach that adjusts net income for changes in balance sheet accounts to identify cash flow from operating activities.
Operating Activities
Activities that involve the core business operations of a company, such as selling goods and services.
Depreciation Expense
The allocated portion of the cost of a tangible asset that is expensed in each accounting period during its useful life, reflecting wear and tear, deterioration, or obsolescence.
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