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Under ASPE interest paid on debt would be reported on a statement of cash flows under the:
Location
The specific place or position of something or someone.
Occupational Outlook Handbook
A publication by the United States Department of Labor that provides comprehensive information on the duties, education requirements, and salary of various occupations.
Professional Organizations
Associations or groups dedicated to furthering a particular profession, supporting the interests of its members, and maintaining standards.
Occupation
A person's job or profession, often defining a large part of their identity.
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