I belive this is Undervaluing asserts.
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It is reported as foot notes  in cashflow statement or in the notes of financial statements.
 
When an income statement is converted to cash flows from operational operations, noncash items like as depreciation and nonoperating profits and losses are not included. Non-cash investing and financing entails making an investment or purchase using financial instruments other than cash.
The Generally Accepted Accounting Principles (GAAP) are a collection of generally observed financial reporting accounting standards and regulations. The four main constraints of GAAP are objectivity, the materiality, the consistency, and the prudence.
Companies are required by both IFRS and US GAAP to declare any substantial non-cash investment and financing operations, either as a footnote at the bottom of the statement of the cash flows or in  notes to the financial statements.
Therefore, the answer is the bottom of the statement of  the cash flows or in the notes to  financial statements.
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Answer:
d. Work in Process Inventory and Factory Overhead.
Explanation:
Direct labor is labor that is directly involved in the production process, for example a machine operator in a factory is supplying direct labor. So when recording direct labor we do so under work in process inventory as that is where the labour is applied.
Indirect labour is one that is not directly involved in the production process, for example office cleaners, building maintenance. Since their contribution is not directly impacting production, indirect labor is recorded under factory overhead.
 
        
                    
             
        
        
        
They could provide internships towards graduates to allow them to acquire working experience. 
They could also provide training to help graduates have an understanding of what they are expected of in the workplace.