Examlex
Vertical partitioning means distributing the columns of a table into several separate physical records.
Investing Activities
Transactions involving the purchase or sale of long-term assets and investments, as reported in a company's statement of cash flows.
Noncash Investing
Transactions that involve the acquisition or disposal of non-cash assets, such as property, plant, and equipment, through means other than cash payments.
Operating Activities
Activities directly related to the business's primary operations, such as manufacturing, distributing, marketing, and selling a product or service.
Gain
The profit realized from the sale of assets or investments when the selling price exceeds the purchase price.
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