Net capital spending: Reflects the net changes in total assets over a stated period of time. Is equal to ending net fixed assets minus beginning net fixed assets. Is equal to zero if the decrease in the net fixed assets is equal to the depreciation expense. Is equal to the net change in the current accounts. Is equivalent to the cash flow from assets minus the operating cash flow minus the change in net working capital.

Which one of the following will decrease the value of a firm's net working capital? Selling inventory at a loss. Purchasing inventory on credit. Depreciating an asset. Collecting an accounts receivable. Using cash to pay a supplier.