How would Environmental Allowances be classified in the statement of cash flow? If you could cite specific FASB codes in your answer that would be great.

Answer as part of this question: the Company

anticipates a need to obtain additional EAs in fiscal years $20242026.$ After completion

of the upgrades, the Company believes its upgraded facilities will result in an excess of

EAs in fiscal years after $2026.$ The Company has forecasted that the cost of the facility

upgrades will be approximately $$25$ million.

To meet its anticipated need for additional EAs in the coming years, the Company

purchased EAs with a vintage year of $2025$ from Cleaner Corp. for $$10$ million on April

$2,2023.$