Examlex
A flexible approach to writing involves:
Investing Activities
Financial transactions related to the purchase and selling of long-term assets and other investments not considered as cash equivalents.
Long-term Assets
Assets that are expected to provide economic benefits over periods longer than one year, such as buildings, machinery, and land.
Short-term Investments
Assets that are expected to be converted into cash, sold, or consumed within one year or within the operating cycle of the business, whichever is longer.
Financing Section
A segment of a business's cash flow statement that shows the net flows of cash used in funding the company, including debt, equity, and dividend payments.
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