Cash Interest Paid (SF.CF.CashInterestPaid) is the Interest Paid in cash over the period.

When applying the Direct Cash Flow Methodology, it is part of the Cash Flow from Operations.

When instead using the Indirect Cash Flow Methodology is used, this information is classified as Cash Interest Paid (SF.CF.CashInterestPaid) but appears instead in the Supplemental section of the Cash Flow Statement.

Cash Interest Paid (SF.CF.CashInterestPaid) does not include:

• Interest paid for banks (shown in Cash Payments (SF.CF.CashPayments))
• Interest paid for non-banking financial service companies (shown in Cash Payments (SF.CF.CashPayments))

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)