Examlex
Which of the following is considered an operating activity on the statement of cash flows prepared using the direct method?
Seasonal Variation
Periodic fluctuations in data or phenomena that occur at regular intervals within a year due to seasonal factors.
Cycles
Periods or sequences in a system or process that repeat in a regular pattern, such as the phases of economic growth and decline or the operation of machinery.
Seasonality
Refers to fluctuations in demand or supply of certain products or services that occur regularly at certain times of the year.
Moving Average
A technique in statistics that involves calculating averages from various subsets within the whole data set for analysis purposes.
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