Final answer:
In the Statement of Cash Flows, cash flow from selling intangible assets is recorded under Investing activities. This section reflects transactions associated with non-current assets, which include intangible assets. Thus, the option B is the correct answer.
Step-by-step explanation:
The cash flow from selling intangible assets would be recorded in the Statement of Cash Flows (SOCF) under the section of Investing activities. According to the principles of accounting, inflows and outflows from the sale or purchase of long-term assets, such as intangible assets, belong in this category. This is because investing activities pertain to transactions involving the acquisition or disposal of non-current assets used to generate income and not directly related to the entity's primary revenue-generating activities.