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Indirect Method
A method used in cash flow statements to convert net income into net cash flow from operating activities by adjusting for non-cash transactions and changes in working capital.
Depreciation Expense
The allocated portion of the cost of a fixed asset, written off as an expense over its useful life to reflect its wear and tear or obsolescence.
Amortization Expense
The periodic allocation of the cost of an intangible asset over its useful life.
Operating Activities
Operating Activities refer to the primary revenue-generating activities of a company, such as sales and service provision, and their related expenditures.
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