Statement of Cash Flows F06-21b

Name some items which are generally added to net income, under the indirect cash flow method.

  1. Depreciation expense.
  2. Amortization expense.
  3. Depletion expense.
  4. Losses, for example from sale of assets.
  5. Losses under equity method of accounting for investments.
  6. Amortization of premium on bond investment.
  7. Amortization of discount on bonds payable.
  8. Decreases in current assets.
  9. Increase in current liabilities.
  10. Increase in unearned revenue.