Silly question

I should probably be shot for not knowing this - but what the hecks a "gross’ cash flow, or investment? I know CFROI makes a point that investment and cash flow numbers that are plugged in should be “gross”, but what does that mean? What are we leaving out? Is it Gross investment - without depreciation Gross cash flow - without tax?

I beleive gross cash flow is without tax, but does include defered taxes and interest expense.