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Financing Activities
Transactions and events where a business raises funds to support its operations and expansions, typically involving debt or equity.
Issuing Debt
The process by which a company or governmental entity raises funds by selling bonds, notes, or other financial instruments to creditors.
Cash Dividends
Payments made by a corporation to its shareholder members from its current or retained earnings.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life, reflecting the asset's consumption, wear and tear, or obsolescence.
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