LMN Inc. uses the indirect method to calculate cash flows from operating activities. The company recognized on its recent 10-K annual report an annual Depreciation Expense amount of $104 million. This $104 million amount should be added back to Net Income when adjusting Net Income to CFO subtracted from Net Income when adjusting Net Income to CFO neither subtracted nor added to Net Income It is not possible to have such a high amount as Depreciation Expense