Which would not go into the operating activities section of a statement of cash flows using the direct method?
A)Depreciation expense
B)Payment for dividends
C)Selling of plant,property and equipment
D)All of the above

Question

Quizplus · Accepted Answer

The operating activities section of a statement of cash flows using the direct method includes cash transactions related to revenue and expense activities. Depreciation expense (A) is a non-cash charge and thus not included. Payment for dividends (B) is a financing activity, and selling of plant, property, and equipment (C) is an investing activity, neither of which belong in the operating activities section.

Which Would Not Go into the Operating Activities Section of a Statement