In a Statement of Cash Flows Using the Indirect Method

question 116

Multiple Choice

In a statement of cash flows using the indirect method, an increase in the available-for-sale debt securities account not due to an increase in fair value should be reported as:

• A) A deduction from net income in determining cash flows from operating activities.
• B) An addition to net income in determining cash flows from operating activities.
• C) A net cash outflow from investing activity.
• D) A net cash inflow from investing activity.

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Definitions:

Intoxication Effects

The physical and psychological changes or disturbances that occur in the body as a result of substance use.

Subsyndromal Experiences

Psychological or psychiatric symptoms that may not meet the full criteria for a diagnosis but can still impact an individual's functioning or well-being.

NIDA

The National Institute on Drug Abuse, an American federal government research institute focused on drug abuse and addiction.

Cocaine

A powerful stimulant drug derived from the leaves of the coca plant, often used recreationally and associated with serious health risks.