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1-What can help negative operating cash flow in the Statement of cash flows? 2-what tools or guidance do we have for income determination given that

1-What can help negative operating cash flow in the Statement of cash flows?

2-what tools or guidance do we have for income determination given that it is not an exact science? Leading a company in a field such as technology where often the deliverable is not a tangible property what guidance do we have on earning revenue?

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