Examlex
Planning processes:
Indirect Method
A cash flow statement presentation technique where net income is adjusted for changes in balance sheet accounts to calculate operating cash flow.
Indirect Method
A technique used in cash flow statement preparation where net income is adjusted for non-cash transactions to calculate operating cash flows.
Cash Dividends
Payments made by a corporation to its shareholder members from earnings, typically in the form of cash.
Net Income
The amount of money remaining after all operating expenses, interest, taxes, and preferred stock dividends have been deducted from a company's total revenue.
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