Statement of Cash Flows

OPERATING ACTIVITIES

Increase in Accounts Receivable → Operating Activity; Use of Cash
Decrease in Accounts Receivable → Operating Activity; Source of Cash

Increase in Inventory → Operating Activity; Use of Cash
Decrease in Inventory → Operating Activity; Source of Cash

Increase in Prepaid Expenses → Operating Activity; Use of Cash
Decrease in Prepaid Expenses → Operating Activity; Source of Cash

Increase in Accounts Payable → Operating Activity; Source of Cash
Decrease in Accounts Payable → Operating Activity; Use of Cash

Increase in Accrued Expenses Payable → Operating Activity; Source of Cash
Decrease in Accrued Expenses Payable → Operating Activity; Use of Cash

Depreciation Expense → Operating Activity; Source of Cash (added back, noncash)

Amortization Expense → Operating Activity; Source of Cash (added back)

Loss on Sale of Equipment → Operating Activity; Source of Cash (added back)
Gain on Sale of Equipment → Operating Activity; Use of Cash (subtracted)

Increase in Income Taxes Payable → Operating Activity; Source of Cash
Decrease in Income Taxes Payable → Operating Activity; Use of Cash

INVESTING ACTIVITIES

Purchase of Equipment → Investing Activity; Use of Cash
Sale of Equipment → Investing Activity; Source of Cash

Purchase of Land → Investing Activity; Use of Cash
Sale of Land → Investing Activity; Source of Cash

Purchase of Buildings → Investing Activity; Use of Cash
Sale of Buildings → Investing Activity; Source of Cash

Purchase of Long-Term Investments → Investing Activity; Use of Cash
Sale of Long-Term Investments → Investing Activity; Source of Cash

Making a Loan to Another Company → Investing Activity; Use of Cash
Collection of Loan Principal → Investing Activity; Source of Cash

FINANCING ACTIVITIES

Issuance of Common Stock → Financing Activity; Source of Cash
Repurchase of Stock (Treasury Stock) → Financing Activity; Use of Cash

Issuance of Bonds → Financing Activity; Source of Cash
Repayment of Bond Principal → Financing Activity; Use of Cash

Borrowing from Bank (Notes Payable Increase) → Financing Activity; Source of Cash
Paying Off Notes Payable → Financing Activity; Use of Cash

Payment of Dividends → Financing Activity; Use of Cash
Receiving Cash from Issuing Preferred Stock → Financing Activity; Source of Cash

Increase in Long-Term Debt → Financing Activity; Source of Cash
Decrease in Long-Term Debt → Financing Activity; Use of Cash

MIXED OR SPECIAL ITEMS

Interest Paid → Operating Activity (U.S. GAAP); Use of Cash
Interest Received → Operating Activity (U.S. GAAP); Source of Cash
Dividends Received → Operating Activity; Source of Cash

Dividends Paid → Financing Activity; Use of Cash

Tax on Gain from Sale of Asset → Operating Activity; Use of Cash