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Free Cash Flow
The amount of cash generated by a business after accounting for operational expenses and capital expenditures, reflecting the liquidity available for shareholders.
Cash Dividends
Payments made by a corporation to its shareholder members. It is the share of profits distributed in the form of cash.
Direct Method
A way of preparing cash flow statements where actual cash inflows and outflows from operational activities are listed.
Selling Expenses
Costs incurred directly and indirectly in making sales, including commissions, advertising, and salaries of sales staff.
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