Which of the following statements is not true relating to cash flow analysis A Cash return on assets indicates the amount of operating cash flow generated for each dollar invested in assets. B To maximize cash flow from operations, a company strives to increase both cash flow per dollar of sales and sales per dollar of assets invested. C Cash return on assets can be separated to examine two important business strategies: cash flow to sales and asset turnover. DPositive cash flow from operations is not important to a company's survival in the long-run.