Examlex
In primary production:
Indirect Method
A technique used in cash flow statements to adjust net income for non-cash transactions, depreciation, and changes in working capital.
Depreciation Expense
The portion of an asset's initial cost allocated over a specific period as an expense, reflecting its usage and deterioration.
Operating Activities
Activities that relate directly to the business's primary operations, like selling products or services, as opposed to investment or financing activities.
Accounts Receivable
Money owed to a company by its clients or customers for products or services sold on credit.
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