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

Question

Quizplus · Accepted Answer

Changes in depreciation are included in the investing activities section, as it represents the purchase or disposal of long-term assets. Changes in accounts payable, accounts receivable, and inventory are all components of operating activities, as they represent the collection or payment of cash related to the day-to-day operations of the business.

Which Would NOT Be Included in the Operating Activities Section