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Operating Activities
Activities that relate to the core operations of a company, including production, sales, and delivery of the company's products and services.
Investing Activities
Financial transactions related to acquiring or disposing of long-term assets and investments, often reflected in the cash flow statement.
Financing Activities
Transactions and events where a company raises funds to support its operations or expansions, typically involving debt or equity.
Effective-Interest Method
An accounting technique used to allocate the interest expense or income of a bond over its life based on the bond's yield when it was issued.
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