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Which of the following does not factor in to the calculation of cash flows from operating activities under the indirect method? A.The total proceeds from

Which of the following does not factor in to the calculation of cash flows from operating activities under the indirect method?

A.The total proceeds from the sale of equipment.

B.Share-based compensation expense.

C.Depreciation expense.

D.The loss on the sale of the equipment.

E.A decrease in the balance of accounts receivable.

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