In one sentence, describe what the following article is about: The cash flow is an essential number to the company because it establishes the actual cash you have on hand. It's different from your income because your income includes non-cash expenses and assets that do not affect your actual cash balance. However, in order to create a statement of cash flows, you will first need a completed income statement and completed balance sheets from this period and the previous period. The statement of cash flows is split into three pieces: cash flows from operating activities, cash flows from investing activities, and cash flows from financing activities. With operations, you're looking at how much operations bring in through cash. This step is different from what you did in your other statements because those statements include non-cash items. Here, you are focusing solely on cash. In other words, you must add some things back into the net income because they weren't really cash expenses, and therefore, won't affect the money you have to work with right now. Start with non-cash items, things like amortization and depreciation.  Amortization is when the company spreads out the cost of something over time for accounting purposes. However, it is not really a cost taking away from cash flow right now. Therefore, you add that expense back in.  The same with depreciation. It's a number taken away from the total amount of an asset, as it loses value over time. However, it's not technically a cash flow problem, so that expense is added back in.  This method is the indirect method of figuring out cash flow. The direct method involves adding up cash flows from scratch rather than starting with net income. Now you need to look at other items that bring in or take out cash through operations. For instance, gains or losses on sales of fixed assets are included in this category, as this activity brings in (or draws out) cash.  If you have sold fixed assets within the period, such as property, you need to look at whether it was a gain or loss, then add or subtract it from the operating costs. You also need to look at changes in accounts receivable. Since accounts receivable is what other people owe the company if it goes down, that means the company has gained cash, and that needs to be added in. On the other hand, if the company has bought inventory, that signals a decrease in cash and needs to be subtracted from the cash flow. Other items that can affect the cash flow include taxes payable, insurance you've already paid, and salaries payable. Like with operations, you need to examine how investing has affected your overall cash flow. This category is focused on long-term investments, such as equipment and buildings. This category mainly focuses on where cash has gone in the current year when it has been invested.  This step can include money you've put into new equipment or other capital, such as buildings, which will be subtracted from cash flow. It can also be equipment you've sold, which would be added to the cash flow. This step also includes any money invested in the stock market, what you've bought and sold, and how that affects your overall cash. The third category is financing. This section is focused on the money that is used to finance your business, such as loans. It also has to do with stock options and shareholders, and how that affects cash flow.  Loans are added to your overall cash. However, your loan payments for the year are taken out of the overall cash.  Dividends you pay out to shareholders obviously reduces your cash, while if you issue bonds or common stock, the issue is recorded as an influx of cash. Start with the net income at the top, and move down through the three categories. It's best to keep the three categories separate, as then people reading the statement of cash flows can see where expenses are going in and out. Subtract and add cash as needed in each category, to reach your net increase or deficiency in cash for the year.  Add in last year's cash. If you have any cash left over from last year or you started out with a deficit, add that or subtract that to this year's cash. That will give you the total amount of cash you have on hand, also called your total cash resources.
Summary: Start with net income. Begin calculating cash flows from operating activities. Figure out your cash flow in the rest of operations. Determine cash flows from investing activities. Look at the cash available from financing. Lay out your statement of cash flows.

Take a hose and wet the ground directly around the tree until the soil is damp. This will soften the ground and make digging the tree out easier. It also reduces stress for the tree and keeps some soil attached to its roots. Using a shovel, dig up the topsoil from the roots nearest to the trunk. Continue digging up the topsoil until you reach the approximate length of the tree's root ball.  The root ball is the sphere of roots that you will replant in another location. As a general rule, there should be 10–12 inches (25–30 cm) of root ball for every 1 inch (2.5 cm) of the tree's diameter. Keep the spade faced away from the tree as you dig. Shape the roots in a circle that will become the tree's root ball. Cut away any large roots that go beyond your mark with pruning shears. If you're planning on transplanting the tree you need to be careful not to remove too many roots. A general rule is for every inch in diameter of the trunk, there needs to be 10"-12" of root ball. Lift the root ball up with your shovel and have another person work a square of burlap beneath the roots. Set the root ball back down and lift it out of the ground by the burlap.  Keep the burlap tied around the root ball until you're ready to replant it.  Burlap is important because it is biodegradable. It keeps the roots safe and together until you're ready to plant the tree and then decomposes into the soil afterward.
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One-sentence summary -- Water the soil surrounding the tree the day before you remove it. Remove the topsoil surrounding the top roots. Dig the roots out with a spade. Dig underneath the root ball and pull it out of the ground.

Problem: Article: Physical therapy geared towards strengthening the muscles in your afflicted elbow can help in reducing the symptoms associated with tennis elbow. So, ask your general practitioner if they can refer you to a therapist for help with your tennis elbow. The physical therapist will ask you to perform various exercises that involve eccentric contractions with your damaged elbow. Eccentric contractions occur when you tense an elbow by lengthening it (e.g., when you straighten your arm). Gently rotate your hand that’s on the arm with a painful elbow. Pull the hand backward and forwards to stretch out the tendons connecting to the elbow. Also try rotating your wrist in a circular motion 5–6 times. Stretching your wrist will also increase blood flow to the area, which should encourage the painful tendons to heal themselves. If you feel an increased amount of pain at any time while you’re stretching, stop immediately. after you’ve healed to stretch and strengthen your elbow. Rowing machines allow you to pull your body weight back and forth with both arms. This stretched and strengthens the muscles attached to your elbows. Stimulating these muscles can help prevent further damage to your tendons and help build strength. Rowing machines are available at most gyms. Talk with your doctor or physical therapist before using a rowing machine. Ask them to show you how to use proper form when you row. If you use improper form, you may damage your elbow further.
Summary:
Practice physical therapy to strengthen and heal your damaged elbow. Stretch your wrist to maintain its flexibility. Use a rowing machine