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Indirect Method
A method used in cash flow statement preparation that adjusts net income for non-cash transactions.
Book Value
The value of an asset according to its balance sheet account balance, typically calculated as the asset's cost minus any accumulated depreciation.
Stock Issuance
The process by which a company issues new shares of stock to raise capital for business operations or expansions.
Adjusted Book Value
The book value of a company after adjustments have been made for assets and liabilities that may be overvalued or undervalued.
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