For Each of the Following Items, Relating to the Adjustments

question 28

Essay

For each of the following items, relating to the adjustments made to reconcile net income to net cash provided by operating activities section, state whether the adjustment is an increase or decrease to net income.
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$$\begin{array} { | l | l | } \hline \text { Item } & \begin{array} { l } \text { Adjustment to Net Income on } \\\text { Statement of Cash Flows }\end{array} \\\hline \text { Depreciation Expense } & \\\hline \text { Decreases in Current Liabilities } & \\\hline \text { Gains on Disposal of Long-term } & \\\text { Assets } & \\\hline \text { Increases in Current Assets } & \\\text { pther than Cash } & \\\hline\end{array}$$

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Definitions:

Five Factor Model

A personality model that suggests five broad dimensions are sufficient to describe human personality: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Agreeableness

A personality trait characterized by qualities such as being kind, cooperative, and sympathetic towards others.

Extraversion

A personality trait characterized by outward-turning behaviors, such as sociability, enthusiasm, and high levels of activity.

Conscientiousness

A personality trait characterized by organization, dependability, self-discipline, and a goal-directed behavior.