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Accumulated Depreciation
The total amount of depreciation expense that has been recorded against a fixed asset over its useful life.
Indirect Method
A technique used in cash flow statements where net income is adjusted for non-cash transactions and changes in working capital to calculate net cash from operating activities.
Cash Dividend
A distribution of a portion of a company’s earnings, decided by the board of directors, to a class of its shareholders in the form of cash.
Statement Of Cash Flows
A financial report that shows how changes in balance sheet accounts and income affect cash and cash equivalents, breaking the analysis down to operating, investing, and financing activities.
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