Accounting Change (SF.CF.AccountingChangeNonCashExp) is applicable only if Net Income/Starting Line (SF.CF.NetIncome_StartingLine) is income after accumulated gains/losses from changes in accounting principles. As the gain/losses are non-cash, these are reversed out of Cash Flow from Operations to avoid double counting since they are reflected in the Net Income, which is the…
Accounts Payable (SF.CF.AccountsPayableChange) is the change in Accounts Payable over the period. An increase in Accounts Payable positively impacts the Cash Flow from Operations, and a decrease in Accounts Payables negatively impacts the Cash Flow from Operations. Accounts Payable (SF.CF.AccountsPayableChange) includes: Accounts payable/due to affiliates Payables to brokers Commissions payable…
Accounts Receivables (SF.CF.AccountsReceivable) is the change in Accounts Receivable over the period. An increase in Accounts Receivable negatively impacts the Cash Flow from Operations, while a decrease in Accounts Receivable positively impacts the Cash Flow from Operations. Accounts Receivables (SF.CF.AccountsReceivable) includes: Changes in Receivables from affiliates, employees Changes in Interest…
Accrued Expenses (SF.CF.AccruedExpensesChange) refers to the change in Accrued Expenses over the period. An increase in Accrued Expenses positively impacts the Cash Flow from Operating, while a decrease in Accrued Expenses a negatively impacts the Cash Flow from Operations. If Accrued Expenses are not reported separately, they are shown in…
Acquisition of Business (SF.CF.AcquisitionOfBusiness) is the cash outflow for acquiring new businesses. It is used when the acquisition is reported on the cash flow statement in one single line, as opposed to when it is reported as a decrease of various items from Assets and Liabilities. Acquisition Costs on the…
Amortization (SF.CF.Amortization) is the sum of: Amortization of Intangibles (SF.CF.AmortizationOfIntangibles) Amortization of Acquisition cost (SF.CF.AmortizationOfAcquisitionCosts) Amortization of Deferred Policy Acquisition Costs (SF.CF.AmortOfDeferredPolicyAcqCosts)
Amortization of Acquisition cost (SF.CF.AmortizationOfAcquisitionCosts) refers to a non-cash expense from the amortization of goodwill or business acquisition costs capitalized. It may be included in either Depreciation (SF.CF.DepreciationNonCashExp) or Amortization of Intangibles (SF.CF.AmortizationOfIntangibles) when it is not reported separately. Amortization of Acquisition Costs (SF.CF.AmortizationOfAcquisitionCosts) includes: Amortization of goodwill/acquisition costs/excess premiums/acquisition…
Amortization of Deferred Policy Acquisition Costs (SF.CF.AmortOfDeferredPolicyAcqCosts) is the Amortization of Deferred Policy Acquisition Costs for an insurance company. Deferred Policy Acquisition costs are the commissions already paid for insurance policies acquired.
Amortization of Intangibles (SF.CF.AmortizationOfIntangibles) is a non-cash expense from the amortization of intangible fixed assets. It may be included in Depreciation (SF.CF.DepreciationNonCashExp) if it is not reported separately. Amortization of Intangibles (SF.CF.AmortizationOfIntangibles) includes: Amortization of software development costs and acquired technology. Impairment/write-off of intangible assets (if not delineated from Amortization)….
Capital Expenditures (SF.CF.CapitalExpenditures) is the sum of: Purchase of Fixed Assets (SF.CF.PurchaseOfFixedAssets) Purchase/Acquisition of Intangibles (SF.CF.Purchase_AcquisitionOfIntangibles) Software Development Costs (SF.CF.SoftwareDevelopmentCosts)
