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Cash Flow from Investing Activities
Cash flow from investing activities includes purchases or sales of long-term assets, such as property, plant and equipment, as well as investment securities.
If a company buys a piece of machinery, the cash flow statement would reflect this activity as a cash outflow from investing activities because it used cash. If the company decided to sell some investments from an investment portfolio, the proceeds from the sales would be listed as a cash inflow from investing activities because it provided cash.
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