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Any rule that is used to make a choice is a
Financing Activities
Transactions related to raising funds or repaying investors, such as issuing debt or equity, or repaying loans.
Cash Dividend
Cash or stock disbursement from a firm to its owners, typically stemming from the company's profits.
Bonds Payable
Long-term debt instruments issued by corporations or governments, promising to pay the bondholder a specified sum of money at future dates.
Direct Method
A way of preparing the cash flow statement where actual cash flows from operating activities are reported instead of adjustments to net income.
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