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S C A L stands for Statement of Cash Flows.
All public companies and some private companies are required to file S C A L.
S C A L can be filled out by recording all cash inflows and outflows from operating, investing, and financing activities.
The purpose of S C A L is to provide information about how a company generates and uses its cash.
S C A L must include information on cash from operating activities, cash from investing activities, and cash from financing activities.
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