For a statement of cash flows, firms are required to classify their cash activities into three categories: operating, investing, and borrowing.

Name: For a statement of cash flows, firms are required to classify their cash activities into three categories: operating, investing, and borrowing.
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For a statement of cash flows, firms are required to classify their cash activities into three categories: operating, investing, and financing.

For a Statement of Cash Flows, Firms Are Required to Classify