The category that is generally considered to be the best measure of a company's ability to continue as a going concern is cash flows provided (used) by operating activities. cash flows provided (used) by financing activities. usually different from year to year. cash flows provided (used) by investing activities. If a loss of $20,000 is incurred in selling (for cash) office equipment that cost $90,000 and had accumulated depreciation of $22,500, then the actual cash proceeds must have been $67,500. $47.500. $70,000. $70,000 Internal controls may be limited by each of the following except the human element. the size of the business. collusion. internal audits