Where do I reflect accumulated amort. closing costs on my cash flow statement?

Question

I realize it to be under operating activities. Is it included in Depreciation & Amortization or other Assets?

Answer 1

Amortization is a non-cash expense. Therefore, like all non-cash expenses, it will be added to the *** income when drafting an indirect cash flow statement. The same applies to depreciation of physical assets as well.

When using the direct method of cash flows,it is not considered, Since amortization is not a cash expenditure or inflow.