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Investing Activities
Transactions involving the purchase and sale of long-term assets and other investments, not including cash equivalents.
Net Income
The total profit or loss of a company after all expenses, taxes, and costs have been subtracted from total revenue.
Operating Activities
Activities that constitute the primary or central operations of a business, including production, sales, and delivery of the company's products or services.
Indirect Method
A cash flow statement formulation approach where net income is adjusted for non-cash transactions and changes in working capital to arrive at operating cash flow.
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