Examlex
Which of the following are not operating cash flows?
Direct Labor
The cost of wages for employees who are directly involved in the production of goods or services, an integral part of manufacturing costs.
Raw Materials
The basic substances used in production processes to create goods, often transformed or converted during the manufacturing.
Cost of Goods Available
The total cost of inventory that is available for sale during a given period.
Net Operating Income
The earnings from a company's core business operations, indicating the efficiency in managing its operational costs.
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