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Statement of Cash Flows (Shows changes in Cash (Cash, Cash Equivalents,…
Statement of Cash Flows
Shows changes in Cash
Cash
Cash Equivalents
Restricted Cash (New in '18)
Restricted Cash Equivalents (New in '18)
Operating Activities
Cash Received from
Customers
Interest and Dividends
Trading Secuirties
Cash Paid to
Vendors
Suppliers
Interest
Includes Zero-Coupon debt instruments
Taxes from Operating Activities
Asset Retirement Obligation settlement
Related to Net Income
Investing Activities
Cash Received
Sale of PP+E
Sale of Investments
Loan Principal
Cash Paid
Loans
Acquisitions
Equity or HTM Securities
Taxes from Investing Activities
Related to Non-Current Assets
Financing Activities
Cash Received
Issue Stock
Issue Debt
Cash Paid
Dividends
Distributions to Owners
Debt
Issue Cost
Debt Re-payment
Includes Principal of Zero-coupon Debt
Interest portion is Classified as Operating Activities
Debt Pre-payment and Pre-payment Fees
Related to Non-Current Liabilities and Equity
Methods
Indirect
Starts with Net Income
Discloses
Interest Paid
Taxes Paid
Direct
Starts with Income from Continuing Operations
Adjusts for changes in accounts
A/R
A/P
Inventory
Non-cash REGL
Indirect Method still shown if show direct method