The Amortization of Patents Should Be Presented in a Statement

question 101

Multiple Choice

The amortization of patents should be presented in a statement of cash flows prepared using the indirect method as a(n)

• A)inflow and outflow of cash.
• B)outflow of cash.
• C)addition to net income in the adjustments to reconcile net income to cash from operating activities.
• D)deduction from net income in the adjustments to reconcile net income to cash from operating activities.
• E)None of these answers is correct.

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Definitions:

Consciousness

The state of being aware of and able to think about one's own existence, thoughts, emotions, and surroundings.

Awareness

The ability to consciously perceive, understand, and recognize one’s environment, emotions, and thoughts.

Surroundings

The environment or setting around an organism, object, or system.

K-complexes

Brainwave patterns that occur during stage 2 of the sleep cycle, representing a response to environmental stimuli.