Examlex
Cash flows from operating activities include all of the following except:
Cost
The amount of money or resources expended to acquire an asset or to produce a product or service.
Depreciated
Depreciation refers to the reduction in the value of an asset over time due to wear and tear or obsolescence.
Fair Value
The cost one would incur for acquiring an asset or the amount one would need to pay off a debt in a smooth transaction between parties in the market as of the date of valuation.
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