Examlex
When specifying a business rule between graphical symbols, a dashed arrow is drawn from one element to the other.
Accumulated Depreciation
The cumulative depreciation of an asset up to a single point in its life, reflecting the asset's loss in value due to wear and tear, age, or obsolescence.
Operating Activities
The cash flows related to the core operations of a business, including revenues and expenses.
Indirect Method
The indirect method is a technique used in financial accounting to prepare the cash flow statement, where net income is adjusted for non-cash transactions and changes in working capital to find net cash from operating activities.
Cash Outflows
Money going out of a business for any expense, investment, or payment.
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