Following is not the element of cash budgeting –
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Depreciation and Amortization are not the element of cash budgeting.
Explanation:
Non-cash items such as depreciation and amortization are excluded.
A cash budget is an estimation of the cash flows of a business over a specific period of time. This could be for a weekly, monthly, quarterly, or annual budget.
Depreciation is a monthly expense allowed by accounting standards to reduce the value of a company's assets. This figure is a non-cash expense, meaning the company is not actually spending cash. Therefore, depreciation does not fit into the cash budget, which tracks all real cash inflows and outflows
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