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Investing Cash Flows
Cash inflows and outflows related to transactions involving the purchase and sale of long-term assets and investments.
Financing Activities
Transactions that result in changes to the size and composition of the equity capital or borrowings of the entity, detailed in the cash flow statement.
Current Assets
Assets that are expected to be converted into cash, sold, or consumed within one year or within the business's operating cycle, whichever is longer.
Financing Cash Flow
Cash flow that is related to the financing of a company's operations, including debt, equity, and dividends.
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