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Using the indirect method, if land costing $85,000 was sold for $145,000, the amount reported in the financing activities section of the statement of cash flows would be $85,000.
Centre of Gravity
A method used in logistics and supply chain management to find the optimal location of a facility based on minimizing transportation costs.
School District
An organizational entity within a specific geographical area that operates and manages public schools.
Average Distance
A measure used to calculate the mean distance between points in a dataset, often used in logistics and planning.
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