For cash flow reporting purposes, operating activities include:

A) acquisition and disposal of investments.
B) buying and selling of non-current assets.
C) incurring and extinguishing equity and debt.
D) those not otherwise classified as financing and investing.

Operating Activities

The day-to-day activities of a company involved in producing and selling its products or services, which are reflected in its net income.

Cash Flow Reporting

A financial statement segment that provides information on the cash inflows and outflows of an entity during a specific period.

Financing and Investing

Activities that involve raising capital and using those funds to acquire assets or invest in projects with the aim of generating future returns.