wilbert has a lot of property that he wishes to sell. he sells his car to john for $5,000. he sells his bike to shelby for $600. he sells his extensive vinyl records collection to dixie may for $1,000. he sells a patent to a device for organizing digital music files to gary for $400. not covered by article 2 or 2a of the ucc is wilbert's sale of

The patents rights are not covered under article 2.

Explanation:

Article 2 of the UCC (Uniform Commercial Code) covers the sale of goods, defined as physical, tangible items. Things like the sale of services or other intangibles are not covered in this article.

(It is important to note that patents are covered under the UCC, just in a different article/section that includes intellectual property and intangibles)

both are integral parts of a corporate balance sheet. the cash flow statement, or statement of cash flows, measures the sources of a company's cash and its uses of cash over a specific time period. the income statement measures a company's financial performance, such as revenues, expenses, profits or losses over a specific time period (in fact, it's sometimes called a statement of financial performance).

a cash flow statement shows exactly how much money a company has received and how much it has spent, traditionally over a period of one month. it captures the current operating results and changes on the balance sheet, such as increases or decreases in accounts receivable or accounts payable, and does not include noncash accounting items such as depreciation and amortization. the cash flow generally comes from revenue received as a result of business activity, but it may be augmented by funds available as a result of credit. a cash flow statement is used to determine the short-term viability and liquidity of a company, specifically how well it is positioned to pay its bills and vendors.

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