What is the cash flow for this statement? Is it cash flow at the start, cash flow over the life or cash flows at the end?

For taxation purposes the new building has a twenty-five-year life. However, Universal will perform the financial analysis of the Rouse Hill store over a ten-year period. The new store requires $300,000 of fixture and fittings (F&F). The ATO states that F&F have a six-year effective life. In Universal's experience, F&F can be operated effectively for a full ten years before they need replacing. Universal's management accountants depreciate all assets over an operational five-year life