Which of the Following Would NOT Appear in the Operating

question 90

Multiple Choice

Which of the following would NOT appear in the operating activities section of a cash flow statement prepared under the direct method?

• A) cash receipts from customers
• B) cash paid for income taxes
• C) gain on sale of equipment
• D) cash paid to employees

---

Definitions:

Classical Conditioning

A learning process in which two stimuli are repeatedly paired; a response that is initially elicited by the second stimulus is eventually elicited by the first stimulus alone.

Contingency Management

A behavior modification technique that involves changing behavior by modifying the consequences, typically through rewards or punishments, that follow that behavior.

Substance Use Disorder

A medical condition characterized by an uncontrollable use of substances (like drugs or alcohol) despite harmful consequences to one’s health, social life, or both.

Outpatient Mental Health Center

A healthcare facility providing mental health services to clients who visit rather than stay overnight.