Which of the Following Is Not Added to Net Income

question 22

Multiple Choice

Which of the following is not added to net income as an adjustment to reconcile net income to cash from operating activities on the statement of cash flows?

• A) Increase in an accrued liability
• B) Amortization of discount on bond payable
• C) Loss on sale of operational asset
• D) Increase in deferred tax asset

---

Definitions:

Doppler Echocardiography

A test that uses sound waves to create images of the heart and its blood flow, employing the Doppler effect to assess the speed and direction of blood.

Blood Flow Velocity

The speed at which blood moves through the vessels, which can vary depending on vessel size, blood viscosity, and cardiac output.

Cardiac

Relating to the heart and its functions or diseases.

Oscilloscope

An electronic instrument used to observe and measure varying electrical voltages in the form of a two-dimensional graph.