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Operating Activities
Transactions and events that directly affect the financial position of a company, primarily related to its core business operations.
Comparative Balance
A financial statement that presents balances of accounts or financial metrics at different points in time for comparison.
Direct Method
A method of preparing the cash flow statement where actual cash flow information from operating activities is directly listed.
Operating Activities
Business functions that are directly related to the production and delivery of goods and services, generating the primary revenue streams for a company.
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