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For purposes of the relationship test for dependents, which of the following does not qualify as a relative?
Investing Activities
Transactions involving the acquisition and disposal of long-term assets and other investments not considered as cash equivalents.
Book Value
The net value of a company's assets as recorded on its financial statements, subtracting liabilities from the total assets.
Indirect Method
A way of calculating cash flows in the cash flow statement where net income is adjusted for changes in balance sheet items to calculate operating cash flows.
Statement Of Cash Flows
A financial document that presents the effects of changes in income and balance sheet items on cash and cash equivalents, categorized into the areas of operating, investing, and finance.
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