What Method Starts with the Total for Net Income and Adjusts

Multiple Choice

What method starts with the total for net income and adjusts for expenses and revenues not using or producing cash, then removes the effects of nonoperating gains and losses or any balance sheet changes involving non-cash operating accounts?

A) direct method for calculating the cash flows from investing.
B) indirect method for calculating the cash flows from investing.
C) indirect method for calculating the cash flows from financing.
D) direct method for calculating the cash flows from operations.
E) indirect method for calculating the cash flows from operations.