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To add a new element X to a heap:
Statement of Cash Flows
is a financial statement that details the inflows and outflows of cash within a company over a specific period, highlighting its operating, investing, and financing activities.
Financing Activities
Transactions with creditors or investors used to fund either company operations or expansions.
Investing Activities
Refers to the purchasing and selling of long-term assets and other investments, not including cash equivalents, which are reported in a company's cash flow statement.
Indirect Method
A cash flow statement approach that adjusts net income for the effects of non-cash transactions and changes in working capital to calculate cash from operating activities.
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