Why are depreciation, depletion, and amortization added to net income when the indirect method is used to

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Why are depreciation, depletion, and amortization added to net income when the indirect method is used to report net cash flows from operating activities?
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Cornerstones of Financial and Managerial Accounting

ISBN: 978-1111879044

2nd edition

Authors: Rich, Jeff Jones, Dan Heitger, Maryanne Mowen, Don Hansen

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