20. Neglecting to post material depreciation expense would require: a. Prospective Reporting b. Restatement C. Retrospective Reporting d. No Disclosure 21. The following is the primary indicator a Company is entering the Decline Stage of its lifecycle: a. Positive Financing Cashflow b. Negative Financing Cashflow c. Positive Investing Cashflow d. Negative Investing Casfhlow 22. A decrease in the Employee Wage Payable account from Y1 to Y2 would be reflected as a: a. Positive Operating Cashflow b. Negative Operating Cashflow C. Positive Investing Cashflow d. Negative Investing Cashflow 23. The Cashflow from Operating Activities will be using the __ Method. a. Higher, Indirect b. Higher, Direct C. Lower, Indirect d. Exact, Either