In the Statement of Cash Flows, we are told to deduct any "Gain on Sale of Long TermAssets"from the Operating activities section - for that matter, we are told to add back any "Loss onSale of Long Term Assets" when computing Cash Flows from Operating Activities.

Explain(in two or three sentences) why we deduct a gain and add back a loss when computing Cash FlowsfromOperatingActivities. Please give more than a one sentenceresponse.