The following framework for the statement of cash flows, is missing Cash flows from financing activities.
Operating, investment, and finance activities are the three subcategories that make up the cash flow statement.
Depreciation expense is an operating expense and, if the indirect method is employed, an adjustment to income, hence it is not included in the financing activities portion of the cash flow statement.
The cash that comes into and leaves a company is included in the cash flow from operations, which is the first portion of the cash flow statement. Operating cash flows also include changes in working capital, adjustments to net income, and net income itself.
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