Final answer:
The recognition of $15,000 of accrued salary expense represents an outflow of cash for the company. Accrued salary expense is an expense that has been incurred but hasn't been paid yet.
Step-by-step explanation:
The recognition of $15,000 of accrued salary expense represents an outflow of cash for the company. Accrued salary expense is an expense that has been incurred but hasn't been paid yet. When the expense is recognized, it means that the company is acknowledging the obligation to pay the employees in the future.