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Investing Activities
Financial transactions related to the acquisition or sale of long-term assets and other investments not included in cash equivalents.
Operating Activities
Transactions and other events that affect the net income of a business, relating to its principal revenue-producing activities.
Accounting Equation
The fundamental equation of accounting, representing the relationship between assets, liabilities, and owner's equity (Assets = Liabilities + Equity).
Cash Dividend
A payment made by a company out of its profits to its shareholders, typically in the form of cash.