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Operating assets exclude investments,land,and intangibles from the asset base.
Operating Activities
Part of cash flow that represents the revenues and expenses directly related to the core business operations.
Financial Statements
A set of formal records that outline the financial activities and position of a business, individual, or other entity, typically comprising the balance sheet, income statement, and cash flow statement.
Statement Of Cash Flows
A financial report that shows how changes in balance sheet accounts and income affect cash and cash equivalents, breaking the analysis down to operating, investing, and financing activities.
Gain
An increase in wealth, assets, or profits, often realized from investments or other financial transactions.
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