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On the statement of cash flows, the cash flows from operating activities section would include
Transfer of Possessions
The act of moving ownership or control of property or assets from one party to another.
Debtor
An individual or entity that owes a debt or is obligated to make payments to another party, known as the creditor.
Creditor
An individual, organization, or entity that is owed money or other forms of compensation by a debtor.
Res Ipsa Loquitur
“The thing speaks for itself.”
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