Final answer:
The inflow/outflow of money in return for notes receivable belongs to the Financing activities section of the SOCF.
Step-by-step explanation:
The inflow/outflow of money in return for notes receivable belongs to the Financing activities section of the Statement of Cash Flows (SOCF).
Financing activities include transactions involving the company's capital structure, such as issuing or repaying debt and obtaining or repurchasing stock. Loans and notes receivable are sources of cash for the company and are considered financing activities as they involve external sources of funds.
Examples of financing activities include borrowing money from banks, issuing bonds, repaying loans, and obtaining funds from shareholders.