Examlex
The first step of the normalization process is to identify all the candidate keys of a relation.
Direct Method
A cash flow statement approach that itemizes actual cash flows from operating activities, rather than adjusting net income.
Depreciation
The systematic allocation of the cost of a tangible asset over its useful life, reflecting its decrease in value over time.
Indirect Method
A way of preparing the cash flow statement where net income is adjusted for non-cash transactions and changes in working capital to find the net cash from operating activities.
Inventory
The raw materials, work-in-progress products, and finished goods that a company holds with the intent to sell or produce goods.
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