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In everyday language, speed and velocity are synonyms, but in physics
Operating Section
A part of the cash flow statement that shows the cash inflows and outflows from a company's primary operating activities.
Indirect Method
A way of reporting cash flows from operating activities on the cash flow statement where net income is adjusted for non-cash transactions, deferrals, and accruals.
Statement of Cash Flows
A financial report detailing how adjustments in balance sheet items and income influence cash and cash equivalents, segmented into operating, investing, and financing sections.
Indirect Method
A cash flow statement format that starts with net income and adjusts for transactions affecting operational cash flows, without directly listing them.
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