All of the following are categories in the operating activities section using the direct method in the statement of cash flows except
A)changes in amortization
B)changes in accounts receivable
C)changes in inventory
D)changes in accounts payable

Question

Quizplus · Accepted Answer

Changes in amortization are not considered an operating activity in the direct method statement of cash flows. The other options, changes in accounts receivable, inventory, and accounts payable, are all categories in the operating activities section using the direct method.

All of the Following Are Categories in the Operating Activities