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Summer 2025
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cash flows from financing activities
cash inflows and outflows related to financing sources external to the company
cash flows from investing activities
cash inflows and outflows related to the sale or purchase of investments and long-lived assets
cash flows from operating activities
cash inflows and outflows related to components of net income
direct method
a method of presenting the operating activities section of the statement of cash flows
reports the components of cash flows from operating activities as gross receipts and gross payments
indirect method
presents the operating activities of the cash flow statement by adjusting net income to compute cash flows from operating activities