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The primary difference between the topic of a message and the main idea is
Investing Activities
Financial activities related to the acquisition or disposal of long-term assets and investments not included in cash equivalents.
Statement of Cash Flows
An accounting report detailing the impact of variations in balance sheet accounts and earnings on cash and cash equivalents, categorizing the analysis among operating, investing, and financing activities.
Nonoperating Activities
Various revenues, expenses, gains, and losses that are unrelated to a company’s main line of operations.
Statement of Cash Flows
A financial report that details the sources and uses of a company's cash during a specific period, showing operations, investing, and financing activities.
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