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35. CPA-05453 Released 2007 Page 28 Cash receipts from grants and subsidies to decrease operating deficits should be classified in which of the following sections

35. CPA-05453 Released 2007 Page 28 Cash receipts from grants and subsidies to decrease operating deficits should be classified in which of the following sections of the statement of cash flows for governmental, not-for-profit entities? a. Operating. b. Noncapital financing. c. Capital and related financing. d. Investing

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