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Depreciation is a source of cash inflow because it is a non-cash expense, so it needs to be added back to net income when using

Depreciation is a source of cash inflow because

it is a non-cash expense, so it needs to be added back to net income when using the indirect method.

it supplies cash for future asset purchases.

it is a tax-deductible cash expense.

it is a taxable expense.

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