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Excerpt from ASC 230-10-20
Cash flows from operating are generally the cash effects of transactions and other events that enter into the determination of net income.
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Foreign currency transactions
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Gains and losses on the disposal of property, plant, and equipment, and other productive assets
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Gains and losses on the sales of debt and equity investments
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Derivative transactions
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Debt extinguishment costs
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Discounts on debt instruments with coupon interest rates that are significant in relation to the effective interest rate of the debt
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Specified portions of contingent consideration settlements made soon after the acquisition
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