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Recorded detail is measured by all of the following EXCEPT
Financing Activities
Transactions and events that influence the size and composition of the equity and borrowings of an entity, reflected within the cash flow statement.
Stock Dividend
A dividend payment made in the form of additional shares rather than cash, reflecting a company's decision to reinvest profits.
Accrued Expenses
Expenses that have been incurred but not yet paid for, representing future obligations that a company recognizes on its financial statements.
Capital Lease
A lease classified as a purchase by the lessee for accounting purposes, where the lessee obtains significant ownership rights over the asset.
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