Examlex
The statement of cash flows reports cash flows from the activities of:
Profit Centers
Designated segments within a company for which the managers are responsible for both revenues and expenses, effectively measuring each segment's profitability.
Support Department Allocations
The process of distributing the costs of service departments to producing or operational departments based on their usage or consumption of services.
Minimum Return on Investment
The least amount of profit that an investor deems acceptable when investing in a project, often used to assess the viability of a potential investment.
Invested Assets
The total value of financial assets into which resources have been allocated with the expectation of earning a return.
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