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Operating Activities
Activities that relate directly to the primary business operations of a company, such as selling goods and services, which are reflected in the cash flow statement.
Cash Dividends
Payments made by a corporation to its shareholders from earnings, usually on a quarterly basis, representing a portion of the corporate profits.
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.
Direct Method
A cash flow statement preparation method that reports major classes of gross cash receipts and payments. This method is one of two standards for creating the statement of cash flows.
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