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Cash Dividends
Payments made by a corporation to its shareholder members, usually in the form of cash from its current or retained earnings.
Operating Activities
Transactions and events that affect the net income of a business, involving the primary revenue-producing activities of the entity.
Indirect Method
A method used in cash flow statement preparation that starts with net income and adjusts for changes in balance sheet accounts to arrive at cash provided by operating activities.
Cash Dividends
Earnings distributed by a company to its investors, usually representing a portion of profits.
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