Payable/Accrued (SF.CF.PayableAccruedChange)

Payable/Accrued (SF.CF.PayableAccruedChange) is the change in Accounts Payable and Accrued Expenses over the period.

It is used when the change in Accounts Payable and the change in Accrued Expenses are not reported separately. When they are, Accounts Payable (SF.CF.AccountsPayableChange) and Accrued Expenses (SF.CF.AccruedExpensesChange) are used instead.

An increase in Accounts Payable and Accrued Expenses positively impacts the Cash Flow from Operations, while a decrease in Accounts Payable and Accrued Expenses negatively impacts the Cash Flow from Operations.

Payable/Accrued (SF.CF.PayableAccruedChange) does not include: