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The cash flow statement is partitioned into three segments, namely: 1  Cash flow resulting from operating activities. 2  Cash flow resulting from investing activities. 3  Cash flow resulting from financing activities.  It also may include a disclosure of non-cash financing activities.
*LO 8Compute net cash flows from operating activities using the indirect method. **LO 9Explain the role of a worksheet in preparing a statement of cash flows. Chapter 13 - Summary. LO 1. Explain the purpose and usefulness of a statement of cash flows.