Examlex
Income shifting refers to the process of transferring income from the taxpayer to the IRS.
Debt Issue
This term refers to the process by which a company raises funds through the sale of debt instruments, such as bonds.
Operating Activities
Day-to-day actions that are involved in running a company, such as selling products, managing expenses, and paying employees, which are reflected in the cash flow statement.
Direct Method
A cash flow statement preparation approach that lists major categories of gross cash receipts and payments, offering a more straightforward view of a company’s cash flow from operational activities.
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