The third section presented on the statement of cash flows is the non-cash operating activities section.

Name: The third section presented on the statement of cash flows is the non-cash operating activities section.
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The third section typically presented on the statement of cash flows is the financing activities section, not the non-cash operating activities section. Non-cash operating activities are usually disclosed in a separate note or in a supplementary schedule to the cash flow statement.

The Third Section Presented on the Statement of Cash Flows