Final answer:
Cash flows from investing activities include the acquisition and disposition of long-term assets used in operations.
Step-by-step explanation:
Cash flows from investing activities include inflows and outflows of cash related to the acquisition and disposition of long-term assets used in operations.
Investing activities involve the purchase and sale of long-term assets such as property, plant, and equipment (PP&E), as well as investments in other companies and securities.
For example, if a company buys a new factory or sells a piece of equipment, those cash flows would be classified as investing activities.