D is corrent. Per ASC Topic 230, receipts from sales of property, plant, and equipment and other productive assets are categorized as cash flows from investing activities.
A is incorrect. Receipts from sales of productive assets are not classified as cash inflows from selling activities. Per ASC Topic 230, receipts from sales of property, plant, and equipment and other productive assets are categorized as cash flows from investing activities.
B is incorrect. Receipts from sales of productive assets are not classified as cash inflows from operating activities. Per ASC Topic 230, receipts from sales of property, plant, and equipment and other productive assets are categorized as cash flows from investing activities.
C is incorrect. Receipts from sales of productive assets are not classified as cash inflows from financing activities. Per ASC Topic 230, receipts from sales of property, plant, and equipment and other productive assets are categorized as cash flows from investing activities.
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