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The Income Statement and Statement of Cash Flows - page 24 / 25

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24 / 25

Indirect Method of Reporting Cash Flows from Operating Activities

Net income

Plus:

Non cash charges

Increases in current liabilities

Decreases in current assets

Less:

Increases in current assets

Decreases in current liabilities

Plus: losses from investing or financing activities

Less: gains from investing or financing activities

Net cash provided by (used by) operating activities

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