The cashflow available after adding back depreciation to the PAT(Profit After Tax) is called Cash Accrual.
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Cash Accrual
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The main components of the cash flow statement are:
- Cash from operating activities
- Cash from investing activities
- Cash from financing activities
- Disclosure of noncash activities is sometimes included when prepared under the generally accepted accounting principles (GAAP).
It will be termed as Net cash flows
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