Indirect method


Also found in: Medical.

Indirect method

Reporting in the statement of cash flow that adjusts or reconciles net income to cash from operations.

Indirect Method

A measure of a company's cash flow. It is calculated by taking the company's net income and making a series of adjustments based on accounting conventions. The indirect method may be easier to calculate than netting cash inflows and cash outflows since companies required to report their accounting to an independent agency should have all the tools needed to use the indirect method.
References in periodicals archive ?
nfx43-050general environment "air quality - indirect method .
The transition from the indirect method to the direct method is familiar to financial executives at public colleges and universities, which underwent a similar change following the issuance in 1999 of GASB Statement No.
The usual methods attempted include the polite method, the demanding method, the bribery method, the direct method, the indirect method, the angry method, the manipulative method, and a whole host of others.
An indirect method of measuring static flexibility range of motion is achieved using linear measurements.
is looking for an excuse to extend their presence and occupation of Afghanistan by an indirect method, Taliban said.
describe an indirect method for measuring AM machine performance and capabilities in An Additive Manufacturing Test Artifact, including the design rationale for the proposed test artifact, a review of previous AM test artifacts, and a demonstration of how the proposed test artifact can be used to characterize and improve an AM process.
Despite these advantages, indirect estimations contain some errors, particularly when applied to subjects physically different from the sample used to devise the indirect method (Durkin and Dowling, 2003).
This novel, indirect method made it possible to obtain the most complete global overview to date of human genes and their implications in terms of HIV resistance.
The comparison of the intervals obtained by the standard method to those obtained by the indirect method are shown in Table 1.
The BDI assay is an indirect method based on the formation redox-active complexes between NTBI in the sample and the bleomycin reagent.
1) Five times with a spacing (transmitter-receiver distance) of 200 mm on the tangential surface at early wood positions using the indirect method (variant A);
Most of these studies suggested that the direct method tends to produce greater CO scores than the indirect method (Otten & van der Pligt, 1996; Spitzenstetter, 2003), except for the study conducted by Welkenhuysen, Evers-Kiebooms, Decruyenaere, and van den Berghe (1996), which suggested that the indirect method may induce more CO than the direct method.