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The proof that OLS is BLUE requires all of the following assumptions with the exception of:
Direct Method
A way of preparing a cash flow statement where actual cash flows from operating activities are listed directly.
Statement Of Cash Flows
A financial report that provides aggregate data regarding all cash inflows and outflows a company receives from its ongoing operations, investment, and financial activities.
Direct Method
A way of reporting cash flows from operating activities in a cash flow statement that lists specific types of cash receipts and payments.
Cash Inflow
Money coming into a business or project from various sources including sales, investment income, or financing.
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