identify any investing activities-for example, acquisition or sale of property, plant, and equipment or marketable securities. report only the cash outflows associated with acquisitions; any portion of the cost of an acquisition that was financed by a with acquisitions; any portion of the cast of an acquisition that was financed by a directly related liability(e.g., a mortgage) must be subtracted in arriving at the cash outflow associated with the acquisition. report only the cash proceeds from the sale of an asset.