Cash flow: The formula for the item "cash paid for purchasing goods and receiving services". . .

Because "employee salaries included in production costs and manufacturing expenses in the current period" must be collected separately and included in "cash paid to and for employees", similarly, "employee salaries included in production costs and manufacturing expenses in the current period" "Depreciation of manufacturing expenses" is also collected separately and is a deduction from "cash paid for the purchase and construction of fixed assets", so these two items must be subtracted from the main business costs.