Cash flow from Investing

[BaseballRedhawks]

CFI is for long term assets. So all sale proceeds from debt and equity investments, and acquisitions, all go into CFI.
These are equity/debt that do not affect the capital structure of a company. (These would go into CFF)
Are these statements correct?
Reading over secret sauce, and saw they way they put “Fixed assets” under CFI. But fixed assets is equipment, not fixed income.

 

[S2000magician]

If you buy and sell your own securities, it’s CFF; if you buy and sell another company’s securities, it’s CFI.
If you buy and sell fixed assets, it’s CFI.
Yes, fixed assets is equipment (and land, and buildings, and trucks, and so on).

 

[BaseballRedhawks]

Also, capitalizing assets compared to expensing, will cause the CFI to be lower, and CFO to be higher.
The outflow from CFI will be depreciation. The reason why this isn’t on the statement of cashflows is because this is a non-cash transaction.
Correct?
Thank you.