Cash Payments (SF.CF.CashPayments) is the Total Cash disbursements for operating activities such as purchase of materials or merchandise, payments of salaries to employees, etc.

It represents the actual cash disbursements over the period, so the figure may differ from the operating expenses for the same period.

It is used when the Direct Method is applied to the Cash Flow from Operations.

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)