Inothercasesthesalesproceeds are deducted from the totaldepreciable balance at thebeginningof the yearthusreducing total depreciation for the current andfutureyears.
On past evidence, Obama may have mischievously (and in my view ill-advisedly) dropped a hint about possible future suspension of the bonus depreciation simply to stir the pot in the great standoff with his opponents in the great budget battle.
You calculate cash flow from ops, roughly speaking, this way: add to net income any noncash charges (such as for depreciation or an allowance for future tax bills), then add favorable changes in such balance sheet items as accounts payable and accounts receivable.