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why is the inflow of cash from receiving dividends is considered an operating activity while the outflow of cash from paying dividends to stockholders is

why is the inflow of cash from receiving dividends is considered an operating activity while the outflow of cash from paying dividends to stockholders is considered a financing activity. why aren't both financing activities since they both involve stockholders equity. Is this only because the receipt of dividends shows up on the income statement?

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