Cash accruals

MOHAN AGRAWAL (Practice) (100 Points)

16 November 2011  

Cash Accrual is generally calaualted as below:

PAT+ Depreciation+ other expenses which dont results in cash outflow.

My question is that in case of "Depreciation is written back" in P&L then whether it should be substracted for calculation Cash Accruals as it also does not result in cash inflow?

 

Thanks in Advance,

Mohan Agrawal