Depreciation is considered in which area of the Statement of Cash Flows?

A) Operating activities
B) Investing activities
C) Financing activities
D) Income activities

Statement of Cash Flows

A financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company, showing how the company's operations are running, where its money is coming from, and how it is being spent.

Depreciation

The process of allocating the cost of a tangible asset over its useful life, representing how much of the asset's value has been used.

Operating Activities

Day-to-day actions that are involved in running a business, which include production, sales, and material purchasing, related to the company's core business operations.