Which of the following is true: Gains on sales of assets are a subtraction in the operating section under the Indirect method because they belong in the investing section, Depreciation is an addback in the operating section under the Indirect method because depreciation increases the total amount of cash flowing into the company Depreciation is an addback in the operating section under the Indirect method because depreciation should be a subtraction in the investing section. Gains on sales of assets are a subtraction in the operating section under the Indirect method because they decrease the cash flowing into the company