Cash from Operating Activities (SF.CF.CashFromOperatingActivities) is the sum of:

• When the Indirect Cash Flow method is used
  • Net Income/Starting Line (SF.CF.NetIncome_StartingLine)
  • Depreciation/Depletion (SF.CF.Depreciation_Depletion)
  • Amortization (SF.CF.Amortization)
  • Deferred Taxes (SF.CF.DeferredTaxes)
  • Non-Cash Items (SF.CF.NonCashItems)
  • Changes in Working Capital (SF.CF.ChangesInWorkingCapital)
• When the Direct Cash Flow method is used
  • Cash Receipts (SF.CF.CashReceipts)
  • Cash Payments (SF.CF.CashPayments)
  • Cash Taxes Paid (SF.CF.CashTaxesPaid)
  • Cash Interest paid (SF.CF.CashInterestPaid)
  • Changes in Working Capital (SF.CF.ChangesInWorkingCapital)

Cash from Operating Activities (SF.CF.CashFromOperatingActivities) may include other items not reported in operating if the company reports items that do not fit in the general template of the Cash Flow Statement; For example, If a company’s net change in cash is made of an operating cash flow, an investing cash flow, a financing cash flow and a cash flow from discontinued operations, discontinued operations are moved in the Cash Flow from Operating activities section.

Related Entries

• Accounting Change (SF.CF.AccountingChangeNonCashExp)
• Accounts Payable (SF.CF.AccountsPayableChange)
• Accounts Receivables (SF.CF.AccountsReceivable)
• Accrued Expenses (SF.CF.AccruedExpensesChange)
• Acquisition of Business (SF.CF.AcquisitionOfBusiness)