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Crossing over is the process during which:
Cash Outflow
Money that flows out of a business or a financial account, typically representing expenses or investments.
Direct Method
A cash flow statement reporting approach that lists major payments and receipts of cash, providing a clear view of cash inflows and outflows.
Income Statement
A financial statement that shows a company's revenues and expenses over a specific period, culminating in a net profit or loss.
Balance Sheet Accounts
Accounts that reflect the financial position of a company, including assets, liabilities, and shareholders' equity at a specific point in time.
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