Which of the following does not affect cash flows within an organization?

Name: Which of the following does not affect cash flows within an organization?
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Question

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Asset utilization refers to how efficiently a company uses its assets to generate sales, but it does not directly affect cash flows. Cash flows are influenced by actual cash transactions, such as revenue from sales (A), changes in inventory levels (C), and collections from accounts receivable (D), rather than how efficiently assets are used.

Which of the Following Does Not Affect Cash Flows Within