Final answer:
Cash from sales of property, plant, and equipment is classified as an investing activity, not an operating activity, on the cash flow statement.
Step-by-step explanation:
The cash from sales of property, plant, and equipment is not considered an operating activity on the cash flow statement. Rather, it is classified as an investing activity. Operating activities typically include transactions related to the primary operations of the business, such as cash received from customers and cash paid to suppliers and employees. Investing activities, on the other hand, encompass cash flows related to the acquisition and disposal of long-term assets and investments. Therefore, when a company sells property, plant, and equipment, the cash received from such sales is accounted for in the investing section of the cash flow statement.