The document that shows all operating expenses, their classification as direct or indirect, their assignment or allocation to the departments, and the total operating expenses for each department is known as the

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The document described is typically referred to as a departmental operating expense summary, as it summarizes the operating expenses for each department and their classification as direct or indirect. The other options, such as cash flow summary, income summary, and gross profit summary, do not necessarily include this level of detail or department-specific information.

The Document That Shows All Operating Expenses, Their Classification as Direct