Statement of Cash Flows

selling products

operating

collecting receivables

operating

purchasing inventory

operating

paying vendors

operating

purchasing supplies & services

operating

paying taxes

operating

purchasing/selling trading securities

operating

purchasing long-term assets or long-term investments for cash

investing

recording depreciation, amortization, or depreciation

no change in cash

collecting interest on an investment

operating

collecting cash dividends on an investment

operating

recording income of equity method affiliates

no change in cash

selling long-term assets or investments with cash proceeds

investing

borrowing funds (bank loans, issuing debt)

financing

paying interest on debt

operating

paying principal on debt

financing

issuing common or preferred stock

financing

paying dividends on common or preferred stock

financing

repurchasing stock (treasury shares)

financing

prepaying debt or paying debt extinguishment costs

financing

crypto assets received as noncash consideration (and converted to cash within a few days)

operating

interest paid (indirect method)

supplemental disclosure

taxes paid (indirect method)

supplemental disclosure

Using the indirect method, when current assets increase, net income gets a(n):

subtraction

Using the indirect method, when current assets decrease, net income gets a(n):

addition

Using the indirect method, when current liabilities increase, net income gets a(n):

addition

Using the indirect method, when current liabilities decrease, net income gets a(n):

subtraction

Using the indirect method, depreciation, most amortization, and losses are:

added to net income

Using the indirect method, amortization of a bond premium and gains are:

subtracted from net income

Operating activities

cash flows related to the normal operations of business (current assets & liabilities)

Investing activities

cash flows related to non-current assets

Financing activities

cash flows related to our own debt & equity

cash proceeds from the sale of an investment

investing

common stock purchased

investing

paying to retire bonds

financing

payments on long-term debt

financing