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A cash flow example from an investing activity is

  • A cash flow example from an investing activity is the sale of investment by a non-financial enterprise.
  • The statement of cash flows includes only inflows and outflows of cash and cash equivalents.
  • Investing activities include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, equipment, and other productive assets, that is, assets held for or used in the production of goods or services by the entity.
  • Investing activities exclude acquiring and disposing of certain loans or other debt or equity instruments that are acquired specifically for resale.