Statement of Cash Flows F06-21b
Name some items which are generally added to net income, under the indirect cash flow method.
- Depreciation expense.
- Amortization expense.
- Depletion expense.
- Losses, for example from sale of assets.
- Losses under equity method of accounting for investments.
- Amortization of premium on bond investment.
- Amortization of discount on bonds payable.
- Decreases in current assets.
- Increase in current liabilities.
- Increase in unearned revenue.