Typical cash flows from investing activities include each of the following except:
A) Proceeds from the sale of equipment.
B) Payments to buy intangible assets.
C) Payments to purchase property, plant and equipment or other productive assets (excluding inventory).
D) Payments to acquire held-to maturity securities of other entities, except cash equivalents.
E) Proceeds from collecting the principal amount of accounts receivable arising from customer sales.

Question

Quizplus · Accepted Answer

Proceeds from collecting the principal amount of accounts receivable arising from customer sales would be considered a cash flow from operating activities, not investing activities. The other choices are all typical cash flows from investing activities.

Typical Cash Flows from Investing Activities Include Each of the Following