Prepaid Expenses (SF.CF.PrepaidExpensesChange) is the change in Prepaid Expenses over the period.

An increase in Prepaid Expenses negatively impacts the Cash Flow from Operations, while a decrease in Prepaid Expenses positively impacts the Cash Flow from Operations.

Prepaid Expenses (SF.CF.PrepaidExpensesChange) includes:

• Prepaid taxes
• Prepaid utilities

Prepaid Expenses (SF.CF.PrepaidExpensesChange) does not include:

• Prepayments for inventory acquisition (shown in “Inventories” (SF.CF.Inventories))

Related Entries

• Cash Dividends Paid (SF.CF.TotalCashDividendsPaid)
• Issuance (Retirement) of Stock, Net (SF.CF.StockIssuance_Net)
• Policy Refunds (SF.CF.PolicyRefunds)
• Preferred Stock, Net (SF.CF.PreferredStockNet)
• Principal Payments from Securities (SF.CF.PrincipalPaymentsFromSecurities)