Decrease in Accumulated depreciation in current year from previous year is subtracted from net Income under Operating Activities in statement of cash flows. Which could be related to disposal of some asset with cash flow statement under investing activities as cash inflow positive number

Depreciation doesn't figure in a cash flow statement, depreciation is a non cash item so if you are reconciling to net income you would add back depreciation. Sale of an asset is a cash flow statement item

But the depreciation Exp is difference betwthen then Acc dep. Of previous year less Accumu. Depreciation of current year. If Current year dep is less then previous year than the Dep expenses is negative and should we add negative number to Net Income in Operating activity?

Depreciation doesn't figure in a cash flow statement, depreciation is a non cash item so if you are reconciling to net income you would add back depreciation. Sale of an asset is a cash flow statement item

But the depreciation Exp is difference betwthen then Acc dep. Of previous year less Accumu. Depreciation of current year. If Current year dep is less then previous year than the Dep expenses is negative and should we add negative number to Net Income in Operating activity?

A movement in depreciation expense or accumulated depreciation has no impact on cash flows.

A movement in depreciation expense is relevant only to a comparison of operating result

This is great. So if I have
-Accumulated dep $ 2000 (Year 2001) and Acc. Depreciation $ $1000(Year 2002) the difference is negative dep expense how do I show this in Operating indirect cash flow? Obviously there is related sale of asset $4000(year 2001) and $3000(Year 2002). This goes in Investment positive 1000 as cash inflow
So what about the depreciation part
Thanks for your help

This is great. So if I have
-Accumulated dep $ 2000 (Year 2001) and Acc. Depreciation $ $1000(Year 2002) the difference is negative dep expense how do I show this in Operating indirect cash flow? obviously there is related sale of of asset $4000(year 2001) and $3000(Year 2002). This goes in Investment positive 1000 as cash inflow
so what about the depreciation part
thanks for your help

What part of movement in depreciation is not part of a cash flow statement do you not understand? Depreciation is not a cash inflow, movement in depreciation is not a cash inflow, These are reconciliation items between net cash flow and operating income. I will say it again; depreciation is a non cash item