1. Gains and losses on disposals of assets: Why are gains and losses on disposals...

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Accounting

1. Gains and losses on disposals of assets: Why are gains and losses on disposals of assets treated as adjustments to the cash flows from operations but the cash part of the transaction is a source of funds under the investing section? Shouldnt it all go under one section?

2. Should gains and losses be shown as positive or negative numbers? Please discuss the reason why as part of your answer.

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