Which of the following would be reported in the supplemental cash flows disclosure section of the statement of cash flows?

A) Sales on account which have not yet been collected.
B) Net income.
C) Cash paid for income taxes.
D) Depreciation expense.

Supplemental Cash Flows

These are disclosures in financial reporting that provide additional information about a company's cash flow activities that are not included in the standard cash flow statement.

Cash Paid

The actual outflow of cash from a company to settle obligations or acquire goods and services.