Why is depreciation added back to net income to arrive at, Financial Management

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Why is depreciation added back to net income to arrive at

Why is depreciation added back to net income to arrive at cash flow? Why do we adjust net income for changes in working capital accounts?

How does the statement of cash flows relate to the balance sheet ? How does the statement of cash flows relate to the income statement?

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Financial Management: Why is depreciation added back to net income to arrive at

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