Which section of the cash flow statement would you find cash flows related to property, plant, and equipment?

The section of the cash flow statement that includes cash flows related to property, plant, and equipment is the investing activities section. This section reflects transactions that involve the purchase and sale of long-term assets, such as property, plant, and equipment (PP&E). For example, if a company acquires a new factory or sells an old piece of machinery, those cash flows would be recorded here.

Investing activities also encompass other expenditures aimed at growth or maintaining the company’s operational capacity. This can include the acquisition of investments or sales of investments. Therefore, any cash spent on acquiring PP&E would be indicative of the company's strategy to invest in its infrastructure for future operations.

In contrast, operating activities primarily involve cash flows related to the core business operations, including revenue from sales and payments to suppliers. Financing activities pertain to cash flows from transactions involving equity and debt, such as issuing stocks or borrowing funds. Supplemental information serves as additional details that provide context to the main components of the cash flow statement but do not contain cash flows themselves.