Examlex
The analytic process does not apply to information systems.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded for an asset since it was acquired and put into use.
Statement of Cash Flows
An accounting document that illustrates adjustments in balance sheet figures and their effect on cash and similar resources, dividing the analysis among operating, investing, and financing sectors.
Indirect Method
A cash flow statement approach that adjusts net income for non-cash transactions and changes in working capital.
Operating Activities
Transactions and events that pertain to the primary business operations, impacting the net income and involving cash flows related to operating expenses and revenues.
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