Examlex
Hedging, or reducing risk, is the same as adding value or return to the firm.
Indirect Method
A cash flow statement approach that adjusts net income for the effects of non-cash transactions and changes in working capital to calculate cash from operating activities.
Accumulated Depreciation
The cumulative total of depreciation costs noted for an asset since it was acquired.
Original Cost
The initial purchase price or acquisition cost of an asset or investment.
Statement of Cash Flows
It's a fiscal summary that tracks changes in balance sheet entries and the impact of income on cash and equivalents, sorting these modifications by operating, investing, and financing functions.
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