Which would not be included in the operating activities section of a direct method statement of cash flow?

Question

Quizplus · Accepted Answer

Changes in amortization would be included in the investing activities section of a direct method statement of cash flow as it pertains to the acquisition or disposal of long-term assets. The operating activities section would include changes in accounts receivable, inventory, and accounts payable as these all relate to the day-to-day operations of the business.

Which Would Not Be Included in the Operating Activities Section