Cash flow statement

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Walk me through a cash flow statement.
 
 
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Capital expenditures increase assets (PP&E)

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Why do capital expenditures increase assets (PP&E), while other cash outflows, like paying salary, taxes, etc., do not create any asset, and instead instantly create an expense on the income statement that reduces equity via retained earnings?
 
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Two mutually exclusive expansion plans

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A company is considering two mutually exclusive expansion plans. Plan A requires a $39 million expenditure on a large-scale integrated plant that would provide expected cash flows of $6.23 million per year for 20 years. Plan B requires a $11 million expenditure to build a somewhat less efficient, more labor-intensive plant with an expected cash flow of $2.47 million per year for 20 years. The firm’s WACC is 10%.
Q. Calculate each project’s NPV. Round your answers to two decimal places. Do not round your intermediate calculations. Enter your answers in millions.
Q. Calculate each project’s IRR. Round your answer to two decimal places
 
 
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Cybersecurity Training programs

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For your initial post, discuss the two topics below.
Training:
Describe Cybersecurity Training programs at your own organization (frequency, use of automation, certification after finishing, etc). How is cybersecurity training at your organization designed to successfully overcome resistance to changing users’ poor cybersecurity habits? (Just talk about Air Force Cyber Awareness Training.)
2. Should cybersecurity training be designed to correspond to different categories for individual roles and responsibilities in an organization? Explain your answer.
 
 
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