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A problem with the A-B-A and the A-B-A-B designs is that:
Investing Activities
Transactions involving the acquisition or disposal of long-term assets and other investments not considered as cash equivalents by a company.
Net Book Value
The current book value of an asset or company after accounting for depreciation or amortization.
Cash Flow
The net amount of cash being transferred in and out of a business, representing the company's operational, investing, and financing activities.
Investing Section
A segment within the cash flow statement that records cash activities related to non-current assets such as buying and selling equipment or property.
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