When preparing a Statement of Cash Flows under the indirect method, how does a company account for depreciation expense?

It deducts the depreciation expense for the period from the operating section

It adds the depreciation expense for the period to the investing section.

It deducts the depreciation expense for the period from the investing section

It does not make any adjustments for depreciation expense for the period.

It adds the depreciation expense for the period to the operating section.