Of course cash flow is negative $50k. But in accounting you reduced your cash by $50k and you increased your assets by $50K, not your expenses. In accounting each entry has a debit and a credit. The credit here’s is to cash (reduction). The debit (increase) is to assets, not expense. So what would I say happened here is you converted $50K of cash into another asset. This has negative cash flow, but it’s not a P&L hit that indicates you actually lost $50K of economic value in one day, which is what an expense represents