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When a company uses it’s spare parts (reducing it’s spare parts inventory, is this… 1 answer below » When a company uses it’s spare parts (reducing it’s spare parts inventory, is this considered a decrease in networking capital? If so, it should represent a a cash inflow in a dcf npv analysis. However, the concept is hard for me to grasp. Can you give me an example how using spare parts would result in a cash inflow. Sep 17 2015 05:43 PM