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Operating Activities
Transactions and events that enter into the determination of net income, including the production, sale, and delivery of a company's products and services.
Statement of Cash Flows
A financial report that provides aggregate data regarding all cash inflows and outflows a company receives.
Operating Activities
Operating activities are the day-to-day actions that involve the production, sales, and delivery of a company's products and services, reflected in its cash flow.
Indirect Method
A financial reporting technique used in cash flow statements to adjust net income for changes in non-cash accounts to identify the actual cash inflow or outflow from operating activities.
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