Examlex
On the statement of cash flows, the cash flows from operating activities section include:
Support Department Cost
Expenses related to departments within a company that do not directly produce goods but support those that do.
Support Department Allocations
The process of distributing overhead costs from service departments to direct production areas, often based on specific allocation bases.
Operating Income
Income generated from the normal business operations of a company, excluding expenses from interest and taxes.
Return on Investment
A performance measure used to evaluate the efficiency or profitability of an investment.
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