The amount of cash inflow equal to book value is not a net inflow of resources to the entity, because it is an exchange of one asset for another of equal recorded value.
The amount is an exchange of assets in the books.
The cash inflow is a net inflow for the entity.
The girl did not mean to scare away the seagulls.
A woman riding the bus has a child on her back.
Two guys play video games.
Black and white pictures can turn out very nicely.
Now that you mentioned it, I'm obligated to you.
A black dog lays in the leaves.