Statement of Cash Flows - NFP

receipts or payments for the settlement of lawsuits

operating

proceeds from insurance settlements (other than those specifically associated with investing activities like the destruction of a building)

operating

refunds from suppliers or refunds to customers

operating

charitable contributions (& disbursements) made by the NFP

operating

reported activity by major class of gross receipts (when the direct method is used), including contributions, program income, & interest on dividend income

operating

receipts on unrestricted resources designated by the governing body to be used for long-lived assets

operating

proceeds from the sale of financial assets not restricted for long-term purposes

operating

cash payments to suppliers & employees

operating

cash payments for interest

operating

cash activity associated with agency transaction

operating

crypto assets received as a noncash contribution & converted nearly immediately (within a few days) into cash

operating

investments in PP&E

investing

proceeds from the sale of works of art or disbursements from purchases of works of art

investing

proceeds from the sale of assets that were received in the prior period & whose sale proceeds were restricted to investment in equipment

investing

proceeds from issuing bonds, mortgages, notes, & other short or long term borrowing

financing

repayment of amounts borrowed

financing

receipts from contributions restricted for the purpose of acquiring, constructing, improving PP&E or other long-lived assets

financing

receipts from contributions restricted for the purpose of establishing or increasing a donor-restricted endowment fund

financing

receipts of crypto assets w/ donor-imposed restrictions for long-term or capital use that are nearly immediately liquidated

financing

important note about NFP financing

• includes the cash transactions related to borrowing that are typically found in a commercial statement of cash flows

• also includes transactions related to certain restricted contributions (for long lived assets)