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Indirect Method
A method used in cash flow statements to adjust net income for changes in non-cash accounts to calculate net cash provided by operating activities.
Operating Activities
Transactions and events central to the principal revenue-producing activity of the business, detailed in the cash flow statement.
Comparative Balance Sheet
A financial statement that presents the company's financial position at two or more points in time, facilitating the analysis of trends and changes.
Cash Dividends
Payments made by a corporation to its shareholder members, usually in the form of cash from its current or retained earnings.
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