Final answer:
The sale of a fully depreciated vehicle is reported in the investing activities section of the cash flow statement, reflecting an inflow of cash.
Step-by-step explanation:
When a company sells a fully depreciated vehicle, it will include the transaction in the cash flow statement. Specifically, the proceeds from the sale will be reflected in the investing activities section. As vehicles are considered long-term assets, any cash received from their sale, even if fully depreciated, results in an inflow of cash and is recorded as such in the cash flow statement.