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Describe three features available for headers and/or footers.
Free Cash Flow
The amount of cash generated by a business after accounting for operating expenses and capital expenditures.
Indirect Method
A way of preparing cash flow statements where net income is adjusted for non-cash transactions, deferrals, and accruals.
Direct Method
An approach to preparing the cash flow statement where actual cash flows from operating activities are disclosed, as opposed to the indirect method which adjusts net income for non-cash transactions.
Operating Activities
Activities related to the core business functions of a company, including production, sales, and delivery of services, as reflected in its cash flow.
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