[求助]how does cash flow change as a result of sale of equipment?

12345678

the book value of the equipment(cost - accumulated depreciation) = $40,000

the equipment is sold for $30,000 cash

then CFI is increase by $30,000, but how does CFO change? CFO decreased by 10,000?

lyrahxn

i think cfo only increase because less net income and less tax.

the other 10,000 won't reflect in cash flow statement, only recorded as loss in income statement.