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Dear Nadjib,
No, depreciation shouldn't be included in Cash budget (cash flow statment or planning) depreciation being non-cash expense.
However, depreciation, if useful life is properly estimated, could be used as tool to project Cap-Ex Budget and therefore your Cash Flow planning/ budget.
Hope this helped.
Best regards,
No,
Depreciation is a non cash item, Flow of fund or cash only appears in a cashflow statement
No.
Depreciation is a non cash charge. Only cash payments and receipts appear on cash budget.
Depreciation is P&L Account transaction it should not be included in the cash flow
NO.
A cash budget involves Cash inflows and Cash outflows. Depreciation in production involves quantitative reduction in the production activity which is a part of Production budget and not the cash budget.
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