Adjustments to Net Income Indirect Method Congress Corporation's accumulated depreciation-equipment account increased by $8,600, while $5,600 of patent amortization was recognized between balance sheet dates. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed a gain of $6,600 from the sale of investments. Reconcile a net income of $98,100 to net cash flow from operating activities