Which of the following is NOT a category of cash flow?

The correct answer, which identifies the option that is not a category of cash flow, is marketing. Cash flow categories are essential for understanding how money moves in and out of a business, and they are classified into three primary types: operating, investing, and financing.

Operating cash flow refers to the cash generated from the day-to-day business operations, reflecting the income from core business activities. Investing cash flow involves cash transactions for the purchase and sale of physical and financial investments, such as property, equipment, and securities. Financing cash flow relates to funding a business through debt or equity, including loans and shareholder investments.

Marketing, however, is not a category of cash flow. While it encompasses various activities aimed at promoting and selling products or services, it does not represent a specific flow of cash in or out of a business. Thus, it falls outside the defined categories of cash flow, making it the correct answer to this question.