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Learning is a change in behavior acquired through experience.
Investing Activities
Transactions that involve the purchase or sale of long-term assets and investment securities that are not considered cash equivalents.
Financing Activities
Transactions with creditors and investors affecting the equity and/or long-term liability aspects of a business's balance sheet.
Direct Method
A cash flow statement preparation approach where actual cash inflows and outflows from operating activities are listed directly.
Inventory
Raw materials, work-in-process products, and finished goods that are considered to be the part of a business's assets that are ready or will be ready for sale.
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