Under the direct method of cash flow,which is NOT included in the cash flow statement?

Question

Quizplus · Accepted Answer

Under the direct method of cash flow, changes in depreciation are not included in the cash flow statement. Depreciation is a non-cash expense that is already taken into account in the calculation of net income. Changes in accounts receivable, accounts payable, and interest expense are all included in the cash flow statement under the direct method.

Under the Direct Method of Cash Flow,which Is NOT Included