Accrued Expenses (SF.CF.AccruedExpensesChange)
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 Accounts Payable/Accrued (SF.CF.PayableAccruedChange).
Accrued Expenses (SF.CF.AccruedExpensesChange) includes:
- Changes in accrued interest expenses,
- Changes in accrued payroll/benefits/compensation/bonus expenses,
- Changes in accrued profit-sharing expenses
- Changes in accrued restructuring expenses
Accrued Expenses (SF.CF.AccruedExpensesChange) does not include:
- Accrued income taxes (shown in Taxes Payable (SF.CF.TaxesPayable))