when there is a transfer of cash or its equivalent and there is no gain or loss, there is a break even. it can't be said that there has been a transaction between both parties hence such exchange is not reported in the statement of cash flows
A non cash financing activity is a financial activity that doesn't have a direct effect on cash flows, it is usually a long term kind of investments and they are always recorded at the bottom of the statement of cash flows of a company such long term investments include : assets , liabilities and equities.
Answer: The correct answer is "It is not reported.".
Explanation: When a transfer is made between cash and cash equivalents with no gain or loss, the transaction is not reported in the statement of cash flows because it does not represent a true change in cash flow since it does not produce profits or losses.
This appraisal approach evaluates the importance of the present value of the future rights to the income the estate generates by converting the net income of the estate into a value. This is known as <u>the income approach</u> which is also recognized as capitalization. It is a type of real estate appraisal method and it is also used to appraise investment or income-producing properties.