Amortizable Intangible Assets: Enter the implied net cash flows from any changes in amortizable intangible assets on this line, which should include any projected cash outflows to acquire amortizable intangible assets net of any cash inflows from sales or retirements of such assets. As discussed in Item (3), amortization expense is already added back to income in the operating section of the statement of cash flows. Thus, the adjustment for cash outflows or inflows for amortizable intangible assets in the investing section of the statement should not include the effects of amortization expense. Given that amortizable intangibles are commonly shown on balance sheets net of accumulated amortization, the change in the net amortizable intangible assets account balance will reflect both effects: cash flows from investing activities and amortization expense. To isolate the cash flows from investing, you should add amortization expense back to the net change in this account balance.
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