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Financing Activities
Transactions with creditors or investors used to fund either company operations or expansions.
Investing Activities
Refers to the purchasing and selling of long-term assets and other investments, not including cash equivalents, which are reported in a company's cash flow statement.
Indirect Method
A cash flow statement approach that adjusts net income for the effects of non-cash transactions and changes in working capital to calculate cash from operating activities.
Accumulated Depreciation
The cumulative total of depreciation costs noted for an asset since it was acquired.
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