Acquiring assets through a capital lease is part of [...] Activities
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Non-cash Activities
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Subject 1. Classification of Cash Flows and Non-Cash Activities and financing activities do not flow through the statement of cash flows because they don't require the use of cash:
Retiring debt securities by issuing equity securities to the lender. Converting preferred stock to common stock. <span>Acquiring assets through a capital lease. Obtaining long-term assets by issuing notes payable to the seller. Exchanging one non-cash asset for another non-cash asset. The purchase of non-cash assets by issuing equity or debt se
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