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Indirect Method
A cash flow statement presentation that starts with net income and adjusts for non-cash transactions, often used in financial reporting.
Net Cash Provided
The amount of money generated by a company's operations after accounting for all cash outflows and inflows within a specified period.
Accounts Receivable
Amounts that clients owe a company for goods or services provided but for which payment has not yet been made.
Indirect Method
A method used in cash flow statement preparation that adjusts net income for changes in non-cash accounts to calculate operating cash flow.
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