Cigna Corporation's 2010 Net Income Is Smaller Than Net Cash

question 174

Multiple Choice

Cigna Corporation's 2010 net income is smaller than net cash flow from operating activities. Which of the following would not be an explanation of why net income is smaller than net cash flow from operating activities?

• A) Cigna paid dividends to shareholders during 2010.
• B) Cigna's accounts payable increased during 2010.
• C) Cigna recognized depreciation expense in 2010.
• D) Cigna sold equipment at a loss in 2010.

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Definitions:

Communal Culture

A type of organizational culture that emphasizes mutual support, shared values, and collective identity among members.

Positive Organizational

An approach focusing on the positive aspects of organizational life, such as strengths, virtues, and resilience, to improve well-being and performance.

Communal Culture

A social system or environment where the emphasis is on the collective well-being, sharing responsibilities, and making decisions for the common good rather than individual interests.

Knowledge Sharing

The exchange of skills, information, and experience among individuals or groups, often aimed at improving efficiency, productivity, and innovation.