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Depreciated Equipment
Assets that have undergone depreciation to reflect the reduction in value due to wear and tear, age, or obsolescence.
Statement of Cash Flows
An accounting statement detailing collective cash receipts from operational businesses and external investments, plus cash expenses for business and investment activities over a designated period.
Operating Activities
Operating Activities involve the core business processes and transactions related to producing and delivering goods and services, typically reflected in the cash flow statement.
Indirect Method
A method used in cash flow statements to adjust net income for non-cash transactions and changes in working capital to determine the net cash flow from operating activities.
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