The following are elements of a quality department ' s annual budget:TrainingSalariesDepreciationInspection equipment (nonperishable)Office suppliesRentPrinting...

Detailed Explanation: Depreciation is a non-cash-flow budget item because it represents the allocation of the cost of an asset over its useful life rather than an actual cash outflow. Depreciation is an accounting method used to spread the cost of long-term assets over time. According to the BoK, understanding budget items, including non-cash expenses like depreciation, is important in quality management for accurate financial planning and analysis.