If a company has both an inflow and outflow of cash related to property, plant, and equipment, the two cash effects can be netted and presented as one item in the investing activities section. cash inflow and cash outflow should be reported separately in the investing activities section. two cash effects can be netted and presented as one item in the financing activities section. cash inflow and cash outflow should be reported separately in the financing activities section.

The correct answer is the option C: an agreement among firms to charge the same price or otherwise not to compete.

Explanation:

To begin with, the name of "collusion" refers to an economy concept that focus on the situation where two or more companies decide to work together ilegally by taking a same strategy such as pricing the goods with a same amount so in that order the limit or at least intent to restrict the competion so in that way those firms can keep a piece of the market for themselves. It is consider ilegally in the countries because it is an disadvantage for the competition.