Eli5: Why do a depreciating asset increase in the cash flow even though it is an expense?

Question

Eli5: Why do a depreciating asset increase in the cash flow even though it is an expense?

In: 2

Answer 1

Because it was first taken out to calculate net income.

If you use a machine that costs 100 and that needs to be replaced after 10 years then every year 10 gets subtracted from your income to account for the cost of the machine.

When calculating cash flow you start with net income and add back the costs that were not literal cash payments.