The only part that differs in a cash flow statement using the direct method from one using the indirect method is the:

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The only part that differs in a cash flow statement using the direct method from one using the indirect method is the operating activities section. In the indirect method, the operating activities section starts with net income and then adjusts for non-cash expenses and changes in working capital. In the direct method, the operating activities section lists actual cash inflows and outflows from operating activities. The non-cash investing and financing activities section, investing activities section, and financing activities section are the same in both methods.

The Only Part That Differs in a Cash Flow Statement