Why is amortization expense not reported on a cash flow statement that reports operating activities by the

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Why is amortization expense not reported on a cash flow statement that reports operating activities by the direct method? Why and how are these expenses reported on a statement prepared by the indirect method?
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Accounting

ISBN: 978-0132690089

9th Canadian Edition volume 2

Authors: Charles T. Horngren, Walter T. Harrison Jr., Jo Ann L. Johnston, Carol A. Meissner, Peter R. Norwood

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