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Investing Activities
Transactions involving the purchase and sale of long-term assets and investments, which are recorded in the investing section of the cash flow statement.
Statement of Cash Flows
A financial report that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.
Long-lived Assets
Assets that are expected to provide economic benefits over a period longer than one year, such as buildings or machinery.
Goodwill
An intangible asset that arises when a buyer acquires an existing business, representing the premium paid over the fair value of the identifiable assets and liabilities.
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