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The t-value can be expressed as
Investing Activities
Transactions and events related to the acquisition or disposal of long-term assets and investments not included in cash equivalents.
Accounts Payable
Liabilities of a business that represent amounts due to suppliers or creditors for goods and services received but not yet paid for.
Accounts Receivable
Money owed to a company by its customers for products or services that have been delivered but not yet paid for.
Accrued Liabilities
Financial obligations that a company has incurred during a period but has not yet paid for, appearing on the balance sheet.
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