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decrease of Accumulated depreciation subtracted to the statement of cash flows.

decrease of Accumulated depreciation subtracted from net Income under Operating Activites in statement of cash flows. which could be related to disposal of some asset with cash flow under investing activities


I don't quite get your question, are you asking if "disposal of assets with cash flow is an investing activity"?

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If that's your question, then yes. The sale or disposal of assets are investing activities

Statement of Cash Flows shows the sources and applications of funds of the company.  One of the format is to start with the net income as the primary source of cash, it is adjusted to changes in non-monetary expenses like depreciation.  An increase in accumulated depreciation is added to the net income while a decrease in accumulated depreciation must be subtracted to the net income.  A decrease in accumulated depreciation is normally associated with disposal or sale of fixed assets.

One of the rules in preparing a statement of cash flows is that the entire proceeds received from the sale of a long-term asset must be reported in the second section of the statement, the investing activities section. This presents a problem because any gain or loss on the sale of an asset is also included in the company's net income which is reported in the first section—operating activities. To avoid double counting, each gain is deducted from net income and each loss is added to net income in the operating activities section of the cash flow statement.