On a Company's Statement of Cash Flows, Depreciation Is ________

Multiple Choice

On a company's statement of cash flows, depreciation is ________.

A) the difference between the total sources available to the owner and the total uses of those assets
B) listed as a source of funds because it is a noncash expense, already deducted as a cost of doing business
C) the owner's total investment at the company's inception plus retained earnings
D) creditors' total claims against the firm's assets