Transactions that don't increase or decrease cash,but that result in significant investing and financing activities,are reported either directly after the cash flow statement or in a separate note to the financial statements as noncash activities.

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Noncash activities refer to transactions that do not impact cash flow but involve significant investing and financing activities. These activities are reported separately in a note to the financial statements or directly after the cash flow statement.

Transactions That Don't Increase or Decrease Cash,but That Result in Significant