Let's say I have $100 A/P from last year related to an equipment purchase. I pay it out this year. Where does that go on the statement of cash flows? Clearly the cash outflow this year should go in the investing section.
But the decrease in A/P will be treated as an operating outflow adjustment since A/P goes in the operating section. What's the proper way to make sure the outflow doesn't get double counted in the operating section as part of adjustment for A/P?

Thanks for nothing.