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Definitions for various terms related to additions and deductions to net income, investing and financing activities in financial accounting. Terms include depreciation, loss on sale of plant assets, decrease in receivables, decrease in inventories, increase in accounts payable, and more. Additionally, terms related to investing activities such as sale of pp&e assets, sale of long-term investments, and collection of loans, as well as financing activities such as issuance of equity securities, issuance of debt, retirement of debt, and payment of dividends are covered.
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