Respuesta :
Yes the costs should be included in the cash flow analysis because it wouldn’t be allocated if it didn’t include the cash flow.
A cash flow analysis consist of a company's working capital, it is is not composed of liabiliites, hence it should not be added.
Cash Flow Analysis
Cash flow is the inflow or outflow of money in an organisation, so basically the organisation takes in money for services rendered and gives out money for payment made.
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