medium · CFA Level I equity

An analyst at Meridian Pack is using the indirect method to calculate Cash Flow from Operations (CFO). If the company reported a 'Gain on Sale of Equipment' of 5 million on its income statement, this gain should be:

  1. Ignored, as it is already included in Net Income.
  2. Subtracted from Net Income in the CFO section.
  3. Added to Net Income in the CFO section.

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