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Subjective judgments about complex environmental phenomena often lead to
Statement of Cash Flows
A financial statement that provides an aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.
Operating Activities
Transactions and events that impact the net income of a business, primarily related to its core operations.
Indirect Method
A way of reporting cash flows from operating activities in the cash flow statement, starting with net income and adjusting for non-cash transactions.
Depreciation
The systematic allocation of the cost of a tangible asset over its useful life, reflecting the decrease in value over time.
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