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When a company repurchases outstanding common stock, where would the repurchase cost be recorded in the cash flow statement?

When a company repurchased or reacquires their own common stock, that represents a cash outflow. That stock would now be considered treasury stock since the company owns their own stock (reduces the equity owned by shareholders). Any purchase of treasury stock or subsequent reissuance would be recorded in the financing section of the cash flow statement as it is a form of equity financing (#3 in the visual below).


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