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Statement of Cash Flows
A financial document that shows how changes in balance sheet accounts and income affect cash and cash equivalents.
Operating Activities
Activities related to the core business operations of a company, such as selling goods and services.
Indirect Method
A financial reporting approach used to prepare the cash flow statement, where net income is adjusted for non-cash transactions, changes in working capital, and other items.
Cash Dividends
Distributions of a company's earnings to shareholders in the form of cash.
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