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Which of the following is NOT a correct practice when adjusting net income to net operating cash flows?
Specialized Knowledge
Expertise or skills developed in a specific field, area, or subject, distinguishing one from general knowledge.
Organizational Hierarchy
The arrangement of individuals within a corporation according to power, status, and job function, creating a structure of ranks or levels.
Specialization
The process of focusing on and becoming an expert in a particular subject or skill.
Standardization
The process of implementing and developing technical standards to ensure uniformity, compatibility, safety, repeatability, or quality among products, services, or processes.
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