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What is the test used for physical causation?
Statement of Cash Flows
An account that explains how fluctuations in balance sheet items and earnings impact cash and its equivalents, divided into sections for operating, investment, and financial activities.
Cash Dividend Payments
Cash dividend payments are distributions of a company's earnings to its shareholders as decided by the company's board of directors.
Income From Operations
Income from operations is a measure of the profitability of a company's core business activities, excluding non-operating income and expenses.
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