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Birds evolved from the ornithischians.
Statement of Cash Flows
An overview presenting the effects of changes in income and balance sheet figures on cash and cash equivalents, categorized by operating, investing, and financing activities.
Indirect Method
An approach used in cash flow statements where net income is adjusted for changes in non-cash working capital and other items to arrive at net cash flow from operating activities.
Fixed Assets
Fixed assets are long-term tangible assets that a company owns and uses in its operations to generate income, such as buildings, machinery, and equipment.
Percentage-Of-Completion Method
An accounting method used to recognize revenues and expenses of long-term projects proportionate to the work completed during the period.
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