Which is include in operating activity within cash flow statement 1 depreciation 2 taxes paid to government 3 loan 4 gain of sale fixed asset

1 - Depreciation  has to be add back with operating profit, to arrive  Cash flow from Operating.

Depreciation need to add back, because Depreciation is not cash expensive, no cash out in Depreciation expense.

Depreciation 

Depreciation.

 

You add back depreciation while calculating Operating cash flows, since it is a non-cash expense