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Operating Activity
Transactions and events related to the principal revenue-generating activities of an entity.
Investing Activity
Financial actions related to the purchase and sale of long-term assets and investments not included in cash equivalents.
Financial Activity
Transactions or events that affect the equity or debt of a company, including investments, financing, and distributing dividends.
Noncash Financing
Noncash financing activities are financial transactions that do not involve the physical flow of cash, such as issuing stock to purchase an asset or converting debt to equity.
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