Final answer:
The statement is false because in cash break-even analysis, only cash transactions are considered and changes in accounts receivable, which are credit transactions, should not be adjusted.
Step-by-step explanation:
The statement that an example of an adjustment for a cash break-even analysis would be adding back increases in accounts receivable is false. In a cash break-even analysis, only cash transactions are considered. Hence, increases or decreases in accounts receivable, which reflect sales made on credit rather than actual cash received, should not be adjusted back into the analysis. The focus in such an analysis is typically on cash receipts and cash payments, and the aim is to determine the volume of sales or the amount of revenue at which the business neither makes a profit nor incurs a loss in terms of cash flow.