ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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GADFLY slang for a securityholder who owns stock in various companies, attends annual meetings only to ask senior management hard and often embarrassing questions.
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ACTUAL COST is the amount paid for an asset; not its retail value, market value or insurance value.
CASH FLOW is earnings before depreciation and amortization. Cash flow is calculated as the difference between cash inflows and outflows. Cash flow can be derived from Operating Profit by adjusting for items which do not affect payments (e.g. depreciation) and items (e.g. changes in working capital) which affect payments but are not recorded in Operating Profit.