Which of the following mathematical expressions calculates the net cash flow if depreciation is the only noncash item in a firm's income statement?
A. Net cash flow = Net income + Depreciation
B. Net cash flow = Accounting profit - Depreciation
C. Net cash flow = Accounting profit - Operating cash flow
D. Net cash flow = Fixed assets + Depreciation
E. Net cash flow = Operating cash flow - Depreciation
Answer: A
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