Which of the following is not true regarding cash flows? 
Definitions:
Depletion Charge
A depletion charge is an accounting technique used to allocate the cost of extracting natural resources from the Earth over the period those resources are consumed.
Depreciation Expense
The distribution of a physical asset's cost across its lifespan, mirroring its depreciation over time.
Journal Entries
Records of financial transactions in an accounting system, indicating the accounts and amounts affected.
Salvage Value
The estimated residual value of an asset at the end of its useful life, reflecting what a company expects to recover once the asset is no longer useful.
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