When using the indirect method to prepare the statement of cash​ flows, a decrease in in Accrued Liabilities is​ ________.

When using the indirect method to prepare the statement of cash flows, a decrease in Accrued Liabilities is:

D. subtracted in the operating activities section.

This is because a decrease in accrued liabilities means that the company has paid off some of its obligations, resulting in a cash outflow, which is subtracted from net income when adjusting for cash flows from operating activities.