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The Statement of Cash Flows

Horizontales
Reports the issuance and repurchase of the company's own bonds and stock and payment of dividends
Cash payments
Converts the items reported on the income statement from the accrual basis of accounting to cash
Cash receipts
Money, legal tender, that can be used to exchange goods
Verticales
Reports the purchase and sale of long-term assets and financial securities
Summary of revenues and expenses
Result of operations, revenues minus expenses
Summary of assets, liabilities, and equity amounts