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If a company has both an inflow and outflow of cash related to property, plant, and equipment, the in the investing activities section. cash inflow
If a company has both an inflow and outflow of cash related to property, plant, and equipment, the in the investing activities section. cash inflow and cash outflow must be reported separately cash inflow and cash outflow can either be reported separately or presented as one item two cash effects must be netted and presented as one item cash outflow is only is presented in the investing activities
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