Identify How Each of the Following Items Is Shown on the Statement

question 96

Essay

Identify how each of the following items is shown on the statement of cash flows.Identify each as operating (O),investing (I),financing (F),or non-cash investing and financing (N).
$$\begin{array} { | l | l | } \hline \text { Item } & ( \mathrm { O } ) , ( \mathbf { I } ) , ( \mathrm { F } ) , ( \mathrm { N } ) \\\hline \text { Cash received for the collection } & \\\text { of long-term notes receivable } & \\\hline \text { Cash purchase of treasury stock } & \\\hline \text { Land received in exchange for } & \\\text { issuance of common stock } & \\\hline\end{array}$$

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Definitions:

Short Rate

A one-period interest rate.

Term Structure

The arrangement or relationship between interest rates and the time to maturity of debt securities.

Interest Rates

The cost of borrowing money or the return on an investment, usually expressed as a percentage per annum.

Yield Curve

A graphical representation of the interest rates on debts for a range of maturities, showing the relationship between interest rates and the term of the debt.