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The Sixth Amendment of the U.S. Constitution:
Financing Activities
Activities that result in changes in the size and composition of the equity capital and borrowings of an entity, typically reported in the cash flow statement.
Cash Basis
An accounting method where revenues are recognized when cash is received, and expenses are recognized when cash is paid.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including the cost of materials and labor directly tied to product creation.
Operating Activities
Transactions and events related to the core business functions, including revenue and expense activities that affect net income on the income statement.
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