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Noncash Investing
Investment activities that affect the long-term assets of a company but do not result in cash outlays in the immediate term.
Financing Activities
Transactions that involve raising funds to finance the company's operations and expansions, such as issuing stocks or bonds.
Investing Activities
Transactions involving the purchase or sale of long-term assets and investments not included in cash equivalents.
Direct Method
A cash flow statement presentation method that shows the specific sources and uses of cash, detailing actual cash received and paid.
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