Which of the following is included in the common adjustments made to cash flows from operating activities using the indirect method?

The common adjustments made to cash flows from operating activities using the indirect method include losses and gains because these items directly affect net income, which is the starting point for the indirect method calculation.

When calculating cash flows from operating activities, the net income is adjusted for non-cash items and changes in working capital. Losses are added back to net income because they reduce net income but do not affect cash, while gains are subtracted because they increase net income but are not cash inflows from operating activities. Therefore, recognizing these adjustments correctly is essential for accurately portraying cash flows from operating activities.

Other options might not fit under the category of adjustments for the indirect method. For instance, stock dividends do not impact cash flows as they are simply a transfer within equity and do not involve cash transactions. Investment income typically reflects cash received from investing activities or income generated from investments rather than operating activities. Revenue recognition adjustments might pertain to accruals but do not directly fit into the common adjustments needed to reflect cash flows in the context of the indirect method.