Cash flows from Investing Activities:It is the section of the company's cash flow statement that displays how much money has been generated from or used in making investments during a specific period of time. Investing activities include the purchase of long-term fixed assets like plant, property, equipment, etc. , acquisition of other businesses, and investments in marketable securities like stocks and bonds. ?Cash flows included and not included from Investing activities are listed below:IncludedNot includedCash outflow to acquire fixed assets like property, plant, and equipment (PP&E). Cash outflow from interest payment. Cash inflow from the sale of PP&E. Cash inflow from interest income. Cash outflow from acquisitions of other businesses. Cash outflow from the dividend payment. Cash inflow from the sale of other businesses. Cash inflow from dividend income. Cash outflow from the purchase of marketable securities. Cash flows from debt, equity, or other forms of financing. Cash inflow from the sale of marketable securities. Depreciation of capital assets (even though the purchase of these assets is part of investing). All cash flows related to normal business activities. There are more items that can be included in this list; the only sure way to know what's included is to look at the balance sheet and analyze any difference between non-current assets over the two periods. Any changes in the value of these long-term assets (other than depreciation) mean there will be investing items to display on the cash flow statement. Therefore, according to the accounting profession, Cash outflow to acquire fixed assets would be considered a cash-flow item from an "investing" activity.