When using the indirect approach for the creation of a Statement of Cash Flows, which of the following is the best reason why gains on the sales for fixed assets (also known as long-term assets or non-current assets) are deducted from the net income to help determine cash flows from operating activities: Cash flows associated with selling fixed assets should be classified as investing cash flows. Because a loss on the sale of a fixed asset is added back to the net income as an adjustment. Because sometimes the buyer of the fixed asset will pay for it over time. A gain on the sale of a fixed asset may be different than the amount of cash received when that asset was sold