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Most people today practice continuous computing.
Indirect Method
A way of preparing a cash flow statement where net income is adjusted for non-cash transactions, deferrals, and accruals to calculate cash from operating activities.
Gain On Sale
The profit realized from the sale of an asset when the selling price exceeds its book value.
Indirect Method
A method for creating the cash flow statement that involves modifying net income based on balance sheet account variations to compute the operating activities' cash flow.
Accounts Receivable
Money owed to a company by its customers for products or services that have been delivered but not yet paid for.
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