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So excited to be putting in my notice next week!
What are raise amounts or percentages per year?
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Write offs are expensed, it would show up on the income statement and balance sheet, not cash flow.
If it's just a write off, isn't it a non-cash reconciling item? It wouldn't be grouped in the FSLIs
Since the write off reduced net income wouldn’t you need to add back the reduction in the asset to arrive at cash flows? Are you asking which cash flow category?
If you add it back under cash flows from investing activities you would understate operating cash flow and overstate investing cash flows. So I would opt to add the write off back to operating cash flows similar to how you treat depreciation expense.