Astatement of cash flows usually does not include which of the following?

a. net income
b. increase in accounts receivable
c. contributed capital
d. depreciation expense
e. all of the above.

c.

Explanation:

A cash flow statement is a financial report that a company creates and completely details where the company's is receiving money from as well as how that money is being spent throughout a certain time period. Based on the answers provided, it can be said that all of them are part of a cash flow statement except for Contributed Capital. This is a the total value of the stocks that shareholders purchased from the company. Even though this is a money input for the company it does not get included in the cash flow statement.

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