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Operating Cash Flows
The cash generated from the normal operating activities of a business, reflecting its ability to generate positive cash flow to maintain and grow its operations.
GAAP
Generally Accepted Accounting Principles, a collection of commonly-followed accounting rules and standards for financial reporting in the United States.
Operating Activities
Operating activities relate to the primary revenue-generating activities of a business, influencing its net income and cash flows from operations.
Prepaid Expenses
Prepaid expenses represent payments made in advance for goods or services to be received in the future, recorded as assets on the balance sheet until they are consumed or used.
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