Which of the following items involves movement in cash flows?
A. Amortisation charges
B. Depreciation
C. Gain
D. Loss
E. Rent

Answer: E. Rent

Explanation: Rent is a cash outflow when paid. Amortisation and depreciation are non-cash expenses; gains and losses, while reflected in income statements, may not directly result in cash movements. Therefore, the only option that involves actual cash movement is rent.