Revenues and gains included in arriving at net income that do not provide cash.

a. Direct method b. Financing activities c. Indirect method d. Investing activities e. Cash flows from operating activities

f. Noncash charges / expenses g. Noncash credits / revenues h. Operating activities i. Separate schedule j. Statement of cash flows

k. Statement of changes in financial position l. Working capital m. Cash flow margin ratio n. Cash flow per share of common stock outstanding