Help understanding a financial movement as stated in accounting book

Please can someone help me understand what the following statement says a bit simpler,

‘A decrease in the allowance for receivables represents a reduction in an expense that does not relate to an inflow of cash from expenses but to an inflow of cash from sales.’

This relates to somehow an outflow of cash during the current accounting period but why?

Please can someone help me understand what the following statement says a bit simpler,

‘A decrease in the allowance for receivables represents a reduction in an expense that does not relate to an inflow of cash from expenses but to an inflow of cash from sales.’

This relates to somehow an outflow of cash during the current accounting period but why?

allowance for receivables is the money you expect to receive from sales, but has not yet arrived.
If it goes down, it means you are expecting less money to come from the sales e.g. fewer sales, bad debt, dodgy dealing (not a technical term), etc.
In terms of inflow from expenses: a) technically does not exist by definition unless you're talking about refunds b) allowances are estimates determined by the receiver of the money (debtor), not an actual expense c) the money doesn't go out to anywhere, so to say allowance for receivables represent an inflow of any sort doesn't make sense

This relates to somehow an outflow of cash during the current accounting period but why?
Have you done a cash flow statement? The statement might show a reduction of cash coming into the business, hence why the sentence was referring to decreases as opposed to actual expenses.
If there is a decrease in allowance in receivables, then the change is negative. You can think of it as a negative inflow of cash, but that's just confusing to the person marking your paper.

I’m still not quite understanding it sorry. Is there way of explaining it in an example for example, if things are credited or debited and accounts used etc. if that’s not an issue please?

I’m trying to attach an image of the part of the book which details what the entries are trying to do in relation to the production of the cash flow statement. It’s not letting me attach images unfortunately

Please can someone help me understand what the following statement says a bit simpler,

‘A decrease in the allowance for receivables represents a reduction in an expense that does not relate to an inflow of cash from expenses but to an inflow of cash from sales.’

This relates to somehow an outflow of cash during the current accounting period but why?