You must view decommissioning liabilities as debt, since cash will need to be used to fund these in the near future and these types of liabilities inevitably grow as costs always are under-estimated.
So true net cash when taking into account these liabilities is a fair bit less.
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- Ann: Quarterly Activities/Appendix 5B Cash Flow Report
Ann: Quarterly Activities/Appendix 5B Cash Flow Report, page-6
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