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I don't have schweser anyway..

Let's break it in parts , So if you capitalized 150 instaed of expensing it.. then the transfer is right from OCF to ICF

And if the depreciation increases I think that should be added to OCF instead of decreasing it .. I haven't read anycase where you reduce depreciation from OCF (In direct method) atleast where we do adjustment for accruals to net income.

Though I have just finished the reading this is what I understand.. Hope we get more answers

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