Ronnie's Coffee House is considering a project which will produce sales of $6,000 and increase cash expenses by $2,500. If the projection is implemented, taxes will increase by $1,300. The additional depreciation expense will be $1,000. An initial cash outlay of $2,000 is required or net working capital. What is the amount of the operating cash flow using the top-down approach.

My question is: why I don't need to consider the depreciation cost in my OCF calculation?