Examlex
What is emotional detachment and how is this concept different from physical detachment?
Operating Activities
Transactions involved in the main business functions of an entity, including revenue and expense activities.
Indirect Method
A cash flow statement reconciliation technique that adjusts net income for non-cash transactions, deferred amounts, and accruals to calculate operating cash flow.
Accumulated Depreciation
The total amount of a tangible asset's cost that has been allocated as depreciation expense since the asset was put into use.
Statement of Cash Flows
An analysis document indicating the effects of changes in balance sheet items and earnings on cash and cash equivalents, categorized by operating, investing, and financing operations.
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