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20. Tanto para el Estado de Flujos de Efectivo como para el Presupuesto de Capital, el flujo de efectivo de las operaciones se ajusta por:

20. Tanto para el Estado de Flujos de Efectivo como para el Presupuesto de Capital, el flujo de efectivo de las operaciones se ajusta por:

a) Ingresos

b) Tarifas

c) Gastos

d) Depreciacin

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