Match the Following

Match the following.
A) indirect method
B) amortization
C) cash equivalents
D) direct method format
E) cash flows
F) noncash investing and financing activities
G) operating activity
H) gain or loss
I) financing activity
J) operating or financing activities
K) net income
L) evaluate management decisions
M) cash flow statement
N) free cash flow
O) accumulated amortization
P) investing activity
-ASPE cash flow statement classification of dividend payments