Examlex
Jurisprudence is the study of philosophy of law.
Indirect Method
An accounting technique used in cash flow statements to derive operating cash flow by adjusting net income for non-cash transactions and changes in working capital.
Depreciation Expense
The allocation of the cost of a tangible fixed asset over its useful life, reflecting its consumption, wear and tear, or obsolescence.
Investing Activities
Financial transactions related to the acquisition or sale of long-term assets and investments, part of a company's cash flow statement.
Statement Of Cash Flows
A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, breaking the analysis down to operating, investing, and financing activities.
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