Depreciation appears only in the operations section of an indirect-method cash flow statement or in a supporting schedule to the body of the statement of cash flows in a direct-method statement. Depreciation is one of the items that reconciles net income to net cash flow from operating activities. However, it does not appear directly on a direct-method cash flow statement because it does not directly affect cash
Copyright © 2026 eLLeNow.com All Rights Reserved.