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Key questions that help define an organization's relevant environment include
Operating Cash Flow (OCF)
A gauge of the funds generated from a corporation's standard operational processes.
Cash Flow
The total flows of capital into and out of a company, crucially determining its liquidity ratio.
Impairment Loss
A charge applied to a company's income statement when the fair value of an asset drops below its carrying value on the balance sheet.
Carrying Value
The recorded book value of an asset in a company's financial statements, calculated as the original cost minus accumulated depreciation or amortization.
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