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intermediate accounting case 21-4 Why does the statement of cash flows include unearned revenue as an addition to net income in the operations section? Why

intermediate accounting case 21-4
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Why does the statement of cash flows include "unearned revenue" as an addition to net income in the operations section? Why is "recognition of unearned revenue" included as a deduction from the net income? Why do you think Microsoft reported these two items separately rather than just adjusting net income for the change in the unearned revenue account balance

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