Cigna Corporation's 2015 Net Income Is Smaller Than Net Cash

question 42

Multiple Choice

Cigna Corporation's 2015 net income is smaller than net cash flow from operating activities.Which of the following would not be an explanation of why net income is smaller than net cash flow from operating activities?

• A)Cigna paid dividends to shareholders during 2015.
• B)Cigna's accounts payable increased during 2015.
• C)Cigna recognized depreciation expense in 2015.
• D)Cigna sold equipment at a loss in 2015.