Which is not true when preparing the Statement of Cash Flows section of the forecasted model?

A.Increases in operating assets and decreases in operating liabilities will be treated as cash outflows to determine cash flows from operating activities.

B.Increases in operating assets and increases in operating liabilities will be treated as cash outflows to determine cash flows from operating activities.

C.Depreciation, amortization and share-based compensation expense will be added back to net income to determine cash flows from operating activities.

D.Non-operating gains from sales of equipment or investments will be subtracted from net income to determine cash flows from operating activities.