Which of the Following Items Does Not Appear in the Operating

question 95

Multiple Choice

Which of the following items does not appear in the operating activities section of the statement of cash flows prepared under the direct method?

• A)Cash collections from customers
• B)Depreciation expense
• C)Cash payments for interest
• D)Cash payments to suppliers

---

Definitions:

Brand Identity

encompasses the visible elements of a brand, such as color, design, and logo, that identify and distinguish the brand in consumers' minds.

Brand Extension

A marketing strategy in which a company leverages its established brand name for new products or product categories, aiming to increase its market share.

Brand Image

The perception of a brand in the minds of consumers, shaped by branding, marketing, and experiences with the brand's products or services.

Glocalization

The practice of conducting business according to both local and global considerations, blending global integration with local adaptation.