amortization
ES asked:


i’m really confused about the amortization thing… WHY that amortization is included in the statement of cash flows?(amortization is non-cash item)… and why should the amortization be added in the operation category but not be subtracted?

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1 Comment(s)

  1. amortization expense is already included in net income which is first line on cash flow statement.

    so it must be added back since it is not a cash item.

    you had not considered it was already in net income as an expense item.

    David Z | Sep 29, 2009 | Reply

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