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The palms of the hand are made up of
Prepaid Expenses
Assets on the balance sheet representing services or goods paid for upfront but not yet consumed.
Indirect Method
A technique used in cash flow statement preparation, adjusting net income for changes in non-cash accounts to arrive at operating cash flow.
Net Income
The net income a company earns once it has subtracted all costs and taxes from its revenues.
Operating Activities
Activities related to the primary operations of a company, including cash flows from sales, supply purchases, and payroll.