In calculating net cash provided by operating activities using the indirect method, why is there an adjustment to net income for the amount of depreciation expense? Depreciation is not a cash amount and was deducted to determine net income, so it must be added back to determine the net cash flows. O Depreciation is a cash outflow that reduces the amount of income. O Depreciation is a cash expense that was deducted to determine net income, so it must be added back to determine the net cash flows. O Depreciation is a cash amount that will not be paid during the current year