Final answer:
The option that is always reported as a cash outflow is the purchase of equipment for cash, as it directly reduces the company's cash balances through an actual disbursement of money.
Step-by-step explanation:
The question is asking which activity is always reported as an outflow of cash in financial statements. A cash outflow represents money that is being paid out by the company. Out of the multiple choice options provided, the purchase of equipment for cash is the one that is always reported as an outflow of cash. Purchasing equipment for cash directly decreases the company's cash balances since it involves the actual disbursement of cash.
On the other hand, the declaration of a cash dividend and the accrual of warranty expense could potentially lead to cash outflows in the future but are not immediately reported as such. Amortization expense is a non-cash accounting entry and does not represent an actual cash outflow. Therefore, the correct option in the final answer is the purchase of equipment for cash, as it represents a clear reduction in cash balances due to the transaction.