Accumulated depreciation is Choose... An example of a financing cash inflow M An increase in a current liability Plant, property, and equipment are also called Choose... Decreases the interest expense for the issuer Separate capital and drawing accounts issuing bonds for cash. Making loans to other companies. A contra liability account Fixed assets Increases the interest expense for the issuer is a cash outflow A contra asset account is a cash inflow All partners have An example of an investing cash outflow An increase in a current asset Choose . Premium on Bonds payable Choose . Discount on Bonds payable Choose . Discount on Bonds payable is Choose