how miscellaneous expenditure treated in cash flow??and why?

Miscellaneous Expenditure written off during the year is added back to Net Profit before Taxation and Extraordinary Items (under Cash Flow from Operating Activities). This is because writing off such expenses do not involve any cash outflow. However, as they been debited while preparing Profit and Loss A/c they are now added back (being non-cash in nature) to ascertain Cash Flow from Operating Activities.