[Intermediate Accounting] Ch 23. SoCF(현금흐름표)

1. Direct Method Norman NV’s income statement for the year ended December 31, 2022, contained the following condensed information.

Norman NV의 2022년 12월 31일 종료된 회계연도 손익계산서에는 다음과 같은 요약 정보가 포함되어 있다. 　 　 　 　 　 2022 2021 Service Revenue 　 　 　 840,000 Operating expenses (excluding depreciation) 624,000 Depreciation expense 　 　 60,000 Loss on sale of equipment 　 　 26,000 Income before income taxes 　 　 130,000 Income tax expense 　 　 　 　 40,000 Net income 　 　 　 90,000 Norman’s statement of financial posi...