A decrease in share capital and long-term borrowing accounts are considered cash inflows.

Name: A decrease in share capital and long-term borrowing accounts are considered cash inflows.
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A decrease in share capital typically indicates a return of capital to shareholders, which is a cash outflow, and a decrease in long-term borrowing suggests repayment of debt, also a cash outflow.

A Decrease in Share Capital and Long-Term Borrowing Accounts Are