{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/10/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"230-10","topic":"230","title":"Overall","area":"Presentation","paragraphs":91,"summary":"ASC 230-10 governs the statement of cash flows, which every entity presenting both financial position and results of operations must provide for each period results of operations are presented (230-10-15-3). It requires cash receipts and payments to be classified as operating, investing, or financing activities and requires the statement to explain the change in the total of cash, cash equivalents, restricted cash, and restricted cash equivalents (230-10-45-4, 45-10, 45-24). Operating cash flows may be presented by the direct method (encouraged) or the indirect method, but a business entity must reconcile net income to net cash flow from operating activities either way (230-10-45-25, 45-28, 45-29).","concepts":["operating investing and financing activities","cash equivalents","restricted cash","direct method","indirect method","reconciliation of net income to operating cash flow","noncash investing and financing activities","predominance principle"],"categories":["Presentation","Cash flows","Disclosure","Financial statement presentation"],"level":"introductory","topic_title":"Statement of Cash Flows","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-10-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Board-Designated Endowment Fund Added Accounting Standards Update No. 2016-14 08/18/2016
Conditional Contribution Added Accounting Standards Update No. 2018-08 06/21/2018
Contract Added Accounting Standards Update No. 2016-02 02/25/2016
Contribution Amended Accounting Standards Update No. 2018-08 06/21/2018
Contribution Added Accounting Standards Update No. 2016-14 08/18/2016
Donor-Imposed Condition Added Accounting Standards Update No. 2018-08 06/21/2018
Donor-Imposed Restriction Added Accounting Standards Update No. 2016-14 08/18/2016
Donor-Restricted Endowment Fund Added Accounting Standards Update No. 2016-14 08/18/2016
Effective Interest Rate Amended Accounting Standards Update No. 2016-19 12/14/2016
Effective Interest Rate Added Accounting Standards Update No. 2016-15 08/26/2016
Endowment Fund Added Accounting Standards Update No. 2016-14 08/18/2016
Fair Value (3rd def.) Added Accounting Standards Update No. 2012-04 10/01/2012
Financial Asset (1st def.) Superseded Accounting Standards Update No. 2016-19 12/14/2016
Financial Asset (1st def.) Added Accounting Standards Update No. 2012-05 10/22/2012
Financial Asset (2nd def.) Added Accounting Standards Update No. 2016-19 12/14/2016
Funds Functioning as Endowment Added Accounting Standards Update No. 2016-14 08/18/2016
Inherent Contribution Added Accounting Standards Update No. 2016-14 08/18/2016
Lease Added Accounting Standards Update No. 2016-02 02/25/2016
Lease Liability Added Accounting Standards Update No. 2016-02 02/25/2016
Lease Payments Added Accounting Standards Update No. 2016-02 02/25/2016
Lease Term Added Accounting Standards Update No. 2016-02 02/25/2016
Lessee Added Accounting Standards Update No. 2016-02 02/25/2016
Lessor Added Accounting Standards Update No. 2016-02 02/25/2016
Net Assets Added Accounting Standards Update No. 2016-14 08/18/2016
Net Assets with Donor Restrictions Added Accounting Standards Update No. 2016-14 08/18/2016
Net Assets without Donor Restrictions Added Accounting Standards Update No. 2016-14 08/18/2016
Promise to Give Added Accounting Standards Update No. 2018-08 06/21/2018
Public Business Entity Amended Maintenance Update 2017-06 (PDF) 04/07/2017
Public Business Entity Added Accounting Standards Update No. 2016-18 11/17/2016
Purchased Financial Assets with Credit Deterioration Amended Accounting Standards Update No. 2016-19 12/14/2016
Purchased Financial Assets with Credit Deterioration Added Accounting Standards Update No. 2016-15 08/26/2016
Right-of-Use Asset Added Accounting Standards Update No. 2016-02 02/25/2016
Underlying Asset Added Accounting Standards Update No. 2016-02 02/25/2016
230-10-05-3 Amended Accounting Standards Update No. 2014-10 06/10/2014
230-10-15-4 Amended Accounting Standards Update No. 2015-07 05/01/2015
230-10-15-4 Amended Accounting Standards Update No. 2013-08 06/07/2013
230-10-15-4 Amended Accounting Standards Update No. 2012-04 10/01/2012
230-10-45-4 Amended Accounting Standards Update No. 2016-18 11/17/2016
230-10-45-5 Amended Accounting Standards Update No. 2016-18 11/17/2016
230-10-45-11 through 45-13
 Amended Accounting Standards Update No. 2016-01 01/05/2016
230-10-45-12 Amended Accounting Standards Update No. 2012-05 10/22/2012
230-10-45-12 Amended Accounting Standards Update No. 2016-15 08/26/2016
230-10-45-13 Amended Accounting Standards Update No. 2016-15 08/26/2016
230-10-45-14 Amended Accounting Standards Update No. 2016-14 08/18/2016
230-10-45-14 Amended Accounting Standards Update No. 2016-09 03/30/2016
230-10-45-15 through 45-17
 Amended Accounting Standards Update No. 2016-15 08/26/2016
230-10-45-15 Amended Accounting Standards Update No. 2018-07 06/20/2018
230-10-45-15 Amended Accounting Standards Update No. 2016-09 03/30/2016
230-10-45-17 Amended Accounting Standards Update No. 2016-14 08/18/2016
230-10-45-17 Amended Accounting Standards Update No. 2016-09 03/30/2016
230-10-45-19 Amended Accounting Standards Update No. 2016-01 01/05/2016
230-10-45-20 Amended Accounting Standards Update No. 2015-10 06/12/2015
230-10-45-21 Amended Accounting Standards Update No. 2016-13 06/16/2016
230-10-45-21 Amended Accounting Standards Update No. 2016-01 01/05/2016
230-10-45-21 Amended Accounting Standards Update No. 2012-04 10/01/2012
230-10-45-21A Amended Accounting Standards Update No. 2023-08 12/13/2023
230-10-45-21A Amended Accounting Standards Update No. 2016-19 12/14/2016
230-10-45-21A Added Accounting Standards Update No. 2012-05 10/22/2012
230-10-45-21B through 45-21D
 Added Accounting Standards Update No. 2016-15 08/26/2016
230-10-45-22 Amended Accounting Standards Update No. 2016-15 08/26/2016
230-10-45-22A Added Accounting Standards Update No. 2016-15 08/26/2016
230-10-45-24 Amended Accounting Standards Update No. 2016-18 11/17/2016
230-10-45-24 Amended Accounting Standards Update No. 2015-01 01/09/2015
230-10-45-24 Amended Accounting Standards Update No. 2014-08 04/10/2014
230-10-45-24A Added Accounting Standards Update No. 2014-08 04/10/2014
230-10-45-25 Amended Accounting Standards Update No. 2016-15 08/26/2016
230-10-45-25 Amended Accounting Standards Update No. 2016-09 03/30/2016
230-10-45-27A Amended Accounting Standards Update No. 2023-08 12/13/2023
230-10-45-28 Amended Maintenance Update 2014-20 (PDF) 09/29/2014
230-10-45-28 Amended Accounting Standards Update No. 2010-08 02/02/2010
230-10-45-29 Amended Accounting Standards Update No. 2016-14 08/18/2016
230-10-45-30 Amended Accounting Standards Update No. 2016-14 08/18/2016
230-10-50-2 Amended Accounting Standards Update No. 2023-09 12/14/2023
230-10-50-2 Amended Accounting Standards Update No. 2016-15 08/26/2016
230-10-50-2A Added Accounting Standards Update No. 2023-09 12/14/2023
230-10-50-4 Amended Accounting Standards Update No. 2016-15 08/26/2016
230-10-50-4 Amended Accounting Standards Update No. 2016-02 02/25/2016
230-10-50-7 Amended Maintenance Update 2021-09 (PDF) 08/20/2021
230-10-50-7 Added Accounting Standards Update No. 2016-18 11/17/2016
230-10-50-8 Amended Maintenance Update 2021-09 (PDF) 08/20/2021
230-10-50-8 Added Accounting Standards Update No. 2016-18 11/17/2016
230-10-50-9 Added Accounting Standards Update No. 2023-06 10/09/2023
230-10-55-10 Amended Accounting Standards Update No. 2016-18 11/17/2016
230-10-55-10 Amended Accounting Standards Update No. 2016-15 08/26/2016
230-10-55-10 Amended Accounting Standards Update No. 2016-02 02/25/2016
230-10-55-11 Amended Accounting Standards Update No. 2016-02 02/25/2016
230-10-55-12A Added Accounting Standards Update No. 2016-18 11/17/2016
230-10-55-13 Amended Accounting Standards Update No. 2016-18 11/17/2016
230-10-55-13 Amended Accounting Standards Update No. 2016-15 08/26/2016
230-10-55-13 Amended Accounting Standards Update No. 2016-02 02/25/2016
230-10-55-14 Amended Accounting Standards Update No. 2023-09 12/14/2023
230-10-55-15 Amended Accounting Standards Update No. 2016-02 02/25/2016
230-10-55-18A Added Accounting Standards Update No. 2016-18 11/17/2016
230-10-55-19 Amended Accounting Standards Update No. 2016-18 11/17/2016
230-10-55-19 Amended Accounting Standards Update No. 2016-02 02/25/2016
230-10-55-20 Amended Accounting Standards Update No. 2016-18 11/17/2016
230-10-55-20 Amended Accounting Standards Update No. 2016-15 08/26/2016
230-10-55-20 Amended Accounting Standards Update No. 2016-02 02/25/2016
230-10-60-2 Amended Accounting Standards Update No. 2016-01 01/05/2016
230-10-60-2A Added Accounting Standards Update No. 2016-01 01/05/2016
230-10-60-5 Superseded Accounting Standards Update No. 2014-10 06/10/2014
230-10-65-1 Added Accounting Standards Update No. 2012-05 10/22/2012
230-10-65-2 Added Accounting Standards Update No. 2016-15 08/26/2016
230-10-65-3 Added Accounting Standards Update No. 2016-18 11/17/2016
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBoard-Designated Endowment Fund | Added | Accounting Standards Update No. 2016-14 | 08/1…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:165dc4fd760e5e9ddf527bb2ddf470029b0931d73e94feebf83a2be26301c663","downloaded_from":"2026-09-09T23:11:17.967Z","last_downloaded_at":"2026-09-09T23:11:17.967Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482867","source_sha256":"e1141b84449c730a94a63d1d1ab30ee8c0bf29ae2543c800f68de94e1a2e92b5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:769d31929f04b3de6b7c664731ad9ea9171e3d117763c8aad44038e083944a32","downloaded_from":"2026-09-09T23:11:17.967Z","last_downloaded_at":"2026-09-09T23:11:17.967Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482867","source_sha256":"e1141b84449c730a94a63d1d1ab30ee8c0bf29ae2543c800f68de94e1a2e92b5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec50911b86cf1e0481fac7fb2d8254982bb3b040b5dc6994a607f7eca51e8cc8","downloaded_from":"2026-09-09T23:11:17.967Z","last_downloaded_at":"2026-09-09T23:11:17.967Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482867","source_sha256":"e1141b84449c730a94a63d1d1ab30ee8c0bf29ae2543c800f68de94e1a2e92b5"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-10-05-1","para":"05-1","html":"
The Statement of Cash Flows Topic presents standards for reporting cash flows in general-purpose financial statements.
","snippet":"The Statement of Cash Flows Topic presents standards for reporting cash flows in general-purpose financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74415406678aeb8cafaac54637c9caeaa0583ba5f67bb2709152fcf3d37caa63","downloaded_from":"2026-09-09T23:11:21.017Z","last_downloaded_at":"2026-09-09T23:11:21.017Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482842","source_sha256":"f8d36a33b0230e66da9f3b3696183b04944daeb34543462a10b3fdc21f17c691"}},{"citation":"230-10-05-2","para":"05-2","html":"
Specific guidance is provided on all of the following:
  1. a
    Classifying in the statement of cash flows of cash receipts and payments as either operating activities, investing activities, or financing activities
  2. b
    Applying the direct method and the indirect method of reporting cash flows
  3. c
    Presenting the required information about noncash investing and financing activity and other events
  4. d
    Classifying cash receipts and payments related to hedging activities.
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Other Topics, including industry-specific Topics, may have Statement of Cash Flows Subtopics that address the Topic-specific requirements for the statement of cash flows. The guidance in those Subtopics is intended to be incremental to the guidance otherwise established in this Statement of Cash Flows Topic. Topics with incremental Statement of Cash Flows Subtopics are:
  1. a
    Foreign Currency Matters, Subtopic 830-230
  2. b
    Subparagraph superseded by Accounting Standards Update No. 2014-10.
  3. c
    Entertainment—Films, Subtopic 926-230
  4. d
    Financial Services—Depository and Lending, Subtopic 942-230
  5. e
    Financial Services—Investment Companies, Subtopic 946-230
  6. f
    Not-for-Profit Entities, Subtopic 958-230
  7. g
    Real Estate—General, Subtopic 970-230
  8. h
    Real Estate—Time Sharing Activities, Subtopic 978-230.
","snippet":"Other Topics, including industry-specific Topics, may have Statement of Cash Flows Subtopics that address the Topic-specific requirements for the statement of cash flows. The guidance in those Subtopics is intended to be…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0aaf2bfef0552f2af770290c581da8b8af61e680895db35c4926d2d8d745c01a","downloaded_from":"2026-09-09T23:11:21.017Z","last_downloaded_at":"2026-09-09T23:11:21.017Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482842","source_sha256":"f8d36a33b0230e66da9f3b3696183b04944daeb34543462a10b3fdc21f17c691"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e17f2af6fd61a574c5f16e8390d5918478463932fd73e8d17c2798de6db5e162","downloaded_from":"2026-09-09T23:11:21.017Z","last_downloaded_at":"2026-09-09T23:11:21.017Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482842","source_sha256":"f8d36a33b0230e66da9f3b3696183b04944daeb34543462a10b3fdc21f17c691"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ec15521d7ef0eba281869e2b8c02755f1c5dca0c16fd226c15977814e8be43b","downloaded_from":"2026-09-09T23:11:21.017Z","last_downloaded_at":"2026-09-09T23:11:21.017Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482842","source_sha256":"f8d36a33b0230e66da9f3b3696183b04944daeb34543462a10b3fdc21f17c691"}},{"number":"10","label":"10 Objectives","anchor":"10-objectives","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-10-10-1","para":"10-1","html":"
The primary objective of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an entity during a period.
","snippet":"The primary objective of a statement of cash flows is to provide relevant information about the cash receipts and cash payments of an entity during a period.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa44c0060235cd01a208b6c8bde76e93012652f97a70bef725c8bafcdeca1a84","downloaded_from":"2026-09-09T23:11:24.518Z","last_downloaded_at":"2026-09-09T23:11:24.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482817","source_sha256":"38999db51d6b28b5247154ca73edadda1557098668290ed94a6185c746149b44"}},{"citation":"230-10-10-2","para":"10-2","html":"
The information provided in a statement of cash flows, if used with related disclosures and information in the other financial statements, should help investors, creditors, and others (including donors) to do all of the following:
  1. a
    Assess the entity's ability to generate positive future net cash flows
  2. b
    Assess the entity's ability to meet its obligations, its ability to pay dividends, and its needs for external financing
  3. c
    Assess the reasons for differences between net income and associated cash receipts and payments
  4. d
    Assess the effects on an entity's financial position of both its cash and noncash investing and financing transactions during the period.
","snippet":"The information provided in a statement of cash flows, if used with related disclosures and information in the other financial statements, should help investors, creditors, and others (including donors) to do all of the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:122241302caf485796008210345bedbeef60ef26afdfbf10e08a665bb9e9d145","downloaded_from":"2026-09-09T23:11:24.518Z","last_downloaded_at":"2026-09-09T23:11:24.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482817","source_sha256":"38999db51d6b28b5247154ca73edadda1557098668290ed94a6185c746149b44"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f4e4cf6c0cf0b1ba19b1a554c47e3b8a8a35fce7aa1f4d75049e4475c58d67d","downloaded_from":"2026-09-09T23:11:24.518Z","last_downloaded_at":"2026-09-09T23:11:24.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482817","source_sha256":"38999db51d6b28b5247154ca73edadda1557098668290ed94a6185c746149b44"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2b11e361a4f2ccdbd195461c9aeb2c2a9374b88cd1d67d15f4df83e5f0f59be","downloaded_from":"2026-09-09T23:11:24.518Z","last_downloaded_at":"2026-09-09T23:11:24.518Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482817","source_sha256":"38999db51d6b28b5247154ca73edadda1557098668290ed94a6185c746149b44"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"230-10-15-1","para":"15-1","html":"
The Scope Section of the Overall Subtopic establishes the pervasive scope for the Statement of Cash Flows Topic.
","snippet":"The Scope Section of the Overall Subtopic establishes the pervasive scope for the Statement of Cash Flows Topic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e219368abf15b5a0bc6d2a4800f48127897cd49eebc5e7fac109e2bfc1b2f46f","downloaded_from":"2026-09-09T23:11:26.603Z","last_downloaded_at":"2026-09-09T23:11:26.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482791","source_sha256":"acc06f933eb2144fc2e7b094cffe05e820e098472d4ffd016dfe433a9c7e3cce"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3368e65c38524dc93ad90c2a20e9f1dfb3921cc340582f8ed3b8ed56c88fc5b1","downloaded_from":"2026-09-09T23:11:26.603Z","last_downloaded_at":"2026-09-09T23:11:26.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482791","source_sha256":"acc06f933eb2144fc2e7b094cffe05e820e098472d4ffd016dfe433a9c7e3cce"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"230-10-15-2","para":"15-2","html":"
The guidance in the Statement of Cash Flows Topic applies to all entities, including both business entities and not-for-profit entities (NFPs), with specific exceptions noted below. The phrase investors, creditors, and others includes donors. The terms income statement and net income apply to a business entity; the terms statement of activities and change in net assets apply to an NFP.
","snippet":"The guidance in the Statement of Cash Flows Topic applies to all entities, including both business entities and not-for-profit entities (NFPs), with specific exceptions noted below. The phrase investors, creditors, and o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c3573e0f0c1401e6d2cea375f16bfb2b3d91fbd9266f54f93c0edd9e1147443","downloaded_from":"2026-09-09T23:11:26.603Z","last_downloaded_at":"2026-09-09T23:11:26.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482791","source_sha256":"acc06f933eb2144fc2e7b094cffe05e820e098472d4ffd016dfe433a9c7e3cce"}},{"citation":"230-10-15-3","para":"15-3","html":"
A business entity or NFP that provides a set of financial statements that reports both financial position and results of operations shall also provide a statement of cash flows for each period for which results of operations are provided.
","snippet":"A business entity or NFP that provides a set of financial statements that reports both financial position and results of operations shall also provide a statement of cash flows for each period for which results of operat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89d987dd867fb33ea44a92bd686e69cdc069f65a70ef80a27f7f79c160dc915f","downloaded_from":"2026-09-09T23:11:26.603Z","last_downloaded_at":"2026-09-09T23:11:26.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482791","source_sha256":"acc06f933eb2144fc2e7b094cffe05e820e098472d4ffd016dfe433a9c7e3cce"}},{"citation":"230-10-15-4","para":"15-4","html":"
The guidance in this Topic does not apply to the following entities:
  1. a
    A statement of cash flows is not required to be provided by a defined benefit pension plan that presents financial information in accordance with the provisions of Topic 960. Other employee benefit plans that present financial information similar to that required by Topic 960 (including the presentation of plan investments at fair value) also are not required to provide a statement of cash flows. Employee benefit plans are encouraged to include a statement of cash flows with their annual financial statements when that statement would provide relevant information about the ability of the plan to meet future obligations (for example, when the plan invests in assets that are not highly liquid or obtains financing for investments).
  2. b
    Provided that the conditions in (c) are met, a statement of cash flows is not required to be provided by the following entities:
    1. 1
      An investment company within the scope of Topic 946 on investment companies
    2. 2
      Subparagraph superseded by Accounting Standards Update No. 2013-08.
    3. 3
      A common trust fund, variable annuity account, or similar fund maintained by a bank, insurance entity, or other entity in its capacity as a trustee, administrator, or guardian for the collective investment and reinvestment of funds.
  3. c
    For an investment company specified in (b) to be exempt from the requirement to provide a statement of cash flows, all of the following conditions must be met:
    1. 1
      Subparagraph superseded by Accounting Standards Update No. 2013-08.
    2. 2
      During the period, substantially all of the entity's investments were carried at fair value and classified in accordance with Topic 820 as Level 1 or Level 2 measurements or were measured using the practical expedient in paragraph 820-10-35-59 to determine their fair values and are redeemable in the near term at all times.
    3. 3
      The entity had little or no debt, based on the average debt outstanding during the period, in relation to average total assets. For the purpose of determining average debt outstanding, obligations resulting from redemptions of shares by the entity from unsettled purchases of securities or similar assets, or from covered options written generally may be excluded. However, any extension of credit by the seller that is not in accordance with standard industry practices for redeeming shares or for settling purchases of investments shall be included in average debt outstanding.
    4. 4
      The entity provides a statement of changes in net assets.
","snippet":"The guidance in this Topic does not apply to the following entities:\n(a) A statement of cash flows is not required to be provided by a defined benefit pension plan that presents financial information in accordance with t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d22f4a58ab7697e2b96d51e72f4d204991dbaefc2ea68440c372fa8ae4192f3","downloaded_from":"2026-09-09T23:11:26.603Z","last_downloaded_at":"2026-09-09T23:11:26.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482791","source_sha256":"acc06f933eb2144fc2e7b094cffe05e820e098472d4ffd016dfe433a9c7e3cce"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:692d1e30d5fecf09276eacc029bba3cdb96387bb8a0611f30bfa78ea8729da7e","downloaded_from":"2026-09-09T23:11:26.603Z","last_downloaded_at":"2026-09-09T23:11:26.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482791","source_sha256":"acc06f933eb2144fc2e7b094cffe05e820e098472d4ffd016dfe433a9c7e3cce"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f9765e6be7ae6fd3610ad37a898b2469e77aa0b4c30358a217b8408bf2877db","downloaded_from":"2026-09-09T23:11:26.603Z","last_downloaded_at":"2026-09-09T23:11:26.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482791","source_sha256":"acc06f933eb2144fc2e7b094cffe05e820e098472d4ffd016dfe433a9c7e3cce"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Form and Content","paragraphs":[{"citation":"230-10-45-1","para":"45-1","html":"
A statement of cash flows shall report the cash effects during a period of an entity's operations, its investing transactions, and its financing transactions.
","snippet":"A statement of cash flows shall report the cash effects during a period of an entity's operations, its investing transactions, and its financing transactions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a63aabaaba1f4fdb526993d909f0ca5a02ed7ef5c611c3792bb3480233bd0010","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-2","para":"45-2","html":"
A reconciliation of net income and net cash flow from operating activities, which generally provides information about the net effects of operating transactions and other events that affect net income and operating cash flows in different periods, also shall be provided.
","snippet":"A reconciliation of net income and net cash flow from operating activities, which generally provides information about the net effects of operating transactions and other events that affect net income and operating cash …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2b57a2082d23fc0c572a6741a6ed63c0c4dfe00af64ad2a49333467e17d3602","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-3","para":"45-3","html":"
Financial statements shall not report an amount of cash flow per share. Neither cash flow nor any component of it is an alternative to net income as an indicator of an entity's performance, as reporting per-share amounts might imply. Reporting a contractually determined per-unit amount, such as a per unit amount of cash flow distributable under the terms of a partnership agreement or other agreement between an entity and its owners, is not the same as reporting a cash flow per-share amount intended to provide information useful to all investors and creditors and thus is not precluded by this Subtopic.
","snippet":"Financial statements shall not report an amount of cash flow per share. Neither cash flow nor any component of it is an alternative to net income as an indicator of an entity's performance, as reporting per-share amounts…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:728b2f585259bff0ab0a571148b97ded9238c5ec48fccb8061385325b4a9d7c8","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-4","para":"45-4","html":"
A statement of cash flows shall explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The statement shall use descriptive terms such as cash or cash and cash equivalents rather than ambiguous terms such as funds. When cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents are presented in more than one line item within the statement of financial position, an entity shall provide the disclosures required in paragraph 230-10-50-8.
","snippet":"A statement of cash flows shall explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The statement shall use desc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e84fa39a55e5e3a972cea61fdda4a77f88a2a2a7737d20e61b721bf59b4af05b","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-5","para":"45-5","html":"
Cash purchases and sales of items commonly considered to be cash equivalents generally are part of the entity's cash management activities rather than part of its operating, investing, and financing activities, and details of those transactions need not be reported in a statement of cash flows. In addition, transfers between cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents are not part of the entity's operating, investing, and financing activities, and details of those transfers are not reported as cash flow activities in the statement of cash flows.
","snippet":"Cash purchases and sales of items commonly considered to be cash equivalents generally are part of the entity's cash management activities rather than part of its operating, investing, and financing activities, and detai…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cf4254c66494b2727cbf482cf70773bdcf22c4c4bde7de4216acac955219df9","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-6","para":"45-6","html":"
Not all investments that qualify are required to be treated as cash equivalents. An entity shall establish a policy concerning which short-term, highly liquid investments that satisfy the definition of cash equivalents are treated as cash equivalents. For example, an entity having banking operations might decide that all investments that qualify except for those purchased for its trading account will be treated as cash equivalents, while an entity whose operations consist largely of investing in short-term, highly liquid investments might decide that all those items will be treated as investments rather than cash equivalents.
","snippet":"Not all investments that qualify are required to be treated as cash equivalents. An entity shall establish a policy concerning which short-term, highly liquid investments that satisfy the definition of cash equivalents a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b90d76e2042ec4e2dc8c21586e31ebad23cfa188d027b4b6a000021f623fcc1","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-7","para":"45-7","html":"
Generally, information about the gross amounts of cash receipts and cash payments during a period is more relevant than information about the net amounts of cash receipts and payments. However, the net amount of related receipts and payments provides sufficient information not only for cash equivalents, as noted in paragraph 230-10-45-5, but also for certain other classes of cash flows specified in paragraphs
230-10-45-8 through 45-9
and paragraph 230-10-45-28.
","snippet":"Generally, information about the gross amounts of cash receipts and cash payments during a period is more relevant than information about the net amounts of cash receipts and payments. However, the net amount of related …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40539fd22eb45f19f5d6c921442fdf236f22eb13643fa8668e049049416dfa87","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-8","para":"45-8","html":"
For certain items, the turnover is quick, the amounts are large, and the maturities are short. For certain other items, such as demand deposits of a bank and customer accounts payable of a broker-dealer, the entity is substantively holding or disbursing cash on behalf of its customers. Only the net changes during the period in assets and liabilities with those characteristics need be reported because knowledge of the gross cash receipts and payments related to them may not be necessary to understand the entity's operating, investing, and financing activities.
","snippet":"For certain items, the turnover is quick, the amounts are large, and the maturities are short. For certain other items, such as demand deposits of a bank and customer accounts payable of a broker-dealer, the entity is su…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:896f9ec401842d9dab467051ba9b0946c787512337e37da5f9464c41de41ea16","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-9","para":"45-9","html":"
Providing that the original maturity of the asset or liability is three months or less, cash receipts and payments pertaining to any of the following qualify for net reporting for the reasons stated in the preceding paragraph:
  1. a
    Investments (other than cash equivalents)
  2. b
    Loans receivable
  3. c
    Debt.
For purposes of this paragraph, amounts due on demand are considered to have maturities of three months or less. For convenience, credit card receivables of financial services operations—generally, receivables resulting from cardholder charges that may, at the cardholder's option, be paid in full when first billed, usually within one month, without incurring interest charges and that do not stem from the entity's sale of goods or services—also are considered to be loans with original maturities of three months or less.
","snippet":"Providing that the original maturity of the asset or liability is three months or less, cash receipts and payments pertaining to any of the following qualify for net reporting for the reasons stated in the preceding para…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fe6d5286ae48bc78feac7975fec61a4376d86bd56a066466d6685322d75635b","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:249ce725167443e9f019665cfa632f76837a9c92ce6eaf2dcaa6686095073b73","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"block":null,"heading":"Classification","paragraphs":[{"citation":"230-10-45-10","para":"45-10","html":"
A statement of cash flows shall classify cash receipts and cash payments as resulting from investing, financing, or operating activities.
","snippet":"A statement of cash flows shall classify cash receipts and cash payments as resulting from investing, financing, or operating activities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2596b84109277982a85e261e6bb261ae1bd83e71d3b9131c83eb718046907c41","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-11","para":"45-11","html":"
Cash flows from purchases, sales, and maturities of available-for-sale debt securities shall be classified as cash flows from investing activities and reported gross in the statement of cash flows.
","snippet":"Cash flows from purchases, sales, and maturities of available-for-sale debt securities shall be classified as cash flows from investing activities and reported gross in the statement of cash flows.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23cda495a2019795a8f8e47472c0535d39df47b205ea0a04a806f019b6d020e8","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-12","para":"45-12","html":"
All of the following are cash inflows from investing activities:
  1. a
    Receipts from collections or sales of loans made by the entity and of other entities' debt instruments (other than cash equivalents, certain debt instruments that are acquired specifically for resale as discussed in paragraph 230-10-45-21, and certain donated debt instruments received by not-for-profit entities (NFPs) as discussed in paragraph 230-10-45-21A) and collections on a transferor's beneficial interests in a securitization of the transferor's trade receivables
  2. b
    Receipts from sales of equity instruments of other entities (other than certain equity instruments carried in a trading account as described in paragraph 230-10-45-18and certain donated equity instruments received by NFPs as discussed in paragraph 230-10-45-21A) and from returns of investment in those instruments
  3. c
    Receipts from sales of property, plant, and equipment and other productive assets
  4. d
    Subparagraph not used.
  5. e
    Receipts from sales of loans that were not specifically acquired for resale. That is, if loans were acquired as investments, cash receipts from sales of those loans shall be classified as investing cash inflows regardless of a change in the purpose for holding those loans.
For purposes of this paragraph, receipts from disposing of loans, debt or equity instruments, or property, plant, and equipment include directly related proceeds of insurance settlements, such as the proceeds of insurance on a building that is damaged or destroyed.
","snippet":"All of the following are cash inflows from investing activities:\n(a) Receipts from collections or sales of loans made by the entity and of other entities' debt instruments (other than cash equivalents, certain debt instr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bed31b7d820dd2f18f7919a9ebfb61dd06c616885bfb00233dc287775917c305","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-13","para":"45-13","html":"
All of the following are cash outflows for investing activities:
  1. a
    Disbursements for loans made by the entity and payments to acquire debt instruments of other entities (other than cash equivalents and certain debt instruments that are acquired specifically for resale as discussed in paragraph 230-10-45-21).
  2. b
    Payments to acquire equity instruments of other entities (other than certain equity instruments carried in a trading account as described in paragraph 230-10-45-18).
  3. c
    Payments at the time of purchase or soon before or after purchase to acquire property, plant, and equipment and other productive assets, including interest capitalized as part of the cost of those assets. Generally, only advance payments, the down payment, or other amounts paid at the time of purchase or soon before or after purchase of property, plant, and equipment and other productive assets are investing cash outflows. However, incurring directly related debt to the seller is a financing transaction (see paragraphs
    230-10-45-14 through 45-15
    ), and subsequent payments of principal on that debt thus are financing cash outflows.
  4. d
    Payments made soon after the acquisition date of a business combination by an acquirer to settle a contingent consideration liability.
","snippet":"All of the following are cash outflows for investing activities:\n(a) Disbursements for loans made by the entity and payments to acquire debt instruments of other entities (other than cash equivalents and certain debt ins…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23d605dc6ee64c21dff02de4f40152dfa33c592a47cab8cf3e63b9e5ce755cf9","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-14","para":"45-14","html":"
All of the following are cash inflows from financing activities:
  1. a
    Proceeds from issuing equity instruments
  2. b
    Proceeds from issuing bonds, mortgages, notes, and from other short- or long-term borrowing
  3. c
    Receipts from contributions and investment income that by donor stipulation are restricted for the purposes of acquiring, constructing, or improving property, plant, equipment, or other long-lived assets or establishing or increasing a donor-restricted endowment fund
  4. d
    Proceeds received from derivative instruments that include financing elements at inception, whether the proceeds were received at inception or over the term of the derivative instrument, other than a financing element inherently included in an at-the-market derivative instrument with no prepayments
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2016-09.
","snippet":"All of the following are cash inflows from financing activities:\n(a) Proceeds from issuing equity instruments\n(b) Proceeds from issuing bonds, mortgages, notes, and from other short- or long-term borrowing\n(c) Receipts f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a14739f484f3be855a57763423bc83090734fb8bfa3bedf8d0626c51dcda456a","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-15","para":"45-15","html":"
All of the following are cash outflows for financing activities:
  1. a
    Payments of dividends or other distributions to owners, including outlays to reacquire the entity's equity instruments. Cash paid to a tax authority by a grantor when withholding shares from a grantee's award for tax-withholding purposes shall be considered an outlay to reacquire the entity's equity instruments.
  2. b
    Repayments of amounts borrowed, including the portion of the repayments made to settle zero-coupon debt instruments that is attributable to the principal or the portion of the repayments made to settle other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing that is attributable to the principal.
  3. c
    Other principal payments to creditors who have extended long-term credit. See paragraph 230-10-45-13(c), which indicates that most principal payments on seller-financed debt directly related to a purchase of property, plant, and equipment or other productive assets are financing cash outflows.
  4. d
    Distributions to counterparties of derivative instruments that include financing elements at inception, other than a financing element inherently included in an at-the-market derivative instrument with no prepayments. The distributions may be either at inception or over the term of the derivative instrument.
  5. e
    Payments for debt issue costs.
  6. f
    Payments, or the portion of the payments, not made soon after the acquisition date of a business combination by an acquirer to settle a contingent consideration liability up to the amount of the contingent consideration liability recognized at the acquisition date, including measurement-period adjustments, less any amounts paid soon after the acquisition date to settle the contingent consideration liability. See also paragraph 230-10-45-17(ee).
  7. g
    Payments for debt prepayment or debt extinguishment costs, including third-party costs, premiums paid, and other fees paid to lenders that are directly related to the debt prepayment or debt extinguishment, excluding accrued interest.
","snippet":"All of the following are cash outflows for financing activities:\n(a) Payments of dividends or other distributions to owners, including outlays to reacquire the entity's equity instruments. Cash paid to a tax authority by…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a8818bd0c8ecd8e3d05ebbcd8edee715744ace1312378c46714fe26e9fbcd9d","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-16","para":"45-16","html":"
All of the following are cash inflows from operating activities:
  1. a
    Cash receipts from sales of goods or services, including receipts from collection or sale of accounts and both short- and long-term notes receivable from customers arising from those sales. The term goods includes certain loans and other debt and equity instruments of other entities that are acquired specifically for resale, as discussed in paragraph 230-10-45-21.
  2. b
    Cash receipts from returns on loans, other debt instruments of other entities, and equity securities—interest and dividends.
  3. c
    All other cash receipts that do not stem from transactions defined as investing or financing activities, such as amounts received to settle lawsuits and refunds from suppliers.
","snippet":"All of the following are cash inflows from operating activities:\n(a) Cash receipts from sales of goods or services, including receipts from collection or sale of accounts and both short- and long-term notes receivable fr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:792a9ac56cf4953cf54aa973b52bfbaf76abba78e0bee22b22abd9dca4f8f1e0","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-17","para":"45-17","html":"
All of the following are cash outflows for operating activities:
  1. a
    Cash payments to acquire materials for manufacture or goods for resale, including principal payments on accounts and both short- and long-term notes payable to suppliers for those materials or goods. The term goods includes certain loans and other debt and equity instruments of other entities that are acquired specifically for resale, as discussed in paragraph 230-10-45-21.
  2. b
    Cash payments to other suppliers and employees for other goods or services.
  3. c
    Cash payments to governments for taxes, duties, fines, and other fees or penalties.
  4. d
    Cash payments to lenders and other creditors for interest, including the portion of the payments made to settle zero-coupon debt instruments that is attributable to accreted interest related to the debt discount or the portion of the payments made to settle other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing that is attributable to accreted interest related to the debt discount. For all other debt instruments, an issuer shall not bifurcate cash payments to lenders and other creditors at settlement for amounts attributable to accreted interest related to the debt discount, nor classify such amounts as cash outflows for operating activities.
  5. e
    Cash payment made to settle an asset retirement obligation.
  6. ee
    Cash payments, or the portion of the payments, not made soon after the acquisition date of a business combination by an acquirer to settle a contingent consideration liability that exceed the amount of the contingent consideration liability recognized at the acquisition date, including measurement-period adjustments, less any amounts paid soon after the acquisition date to settle the contingent consideration liability. See also paragraph 230-10-45-15(f).
  7. f
    All other cash payments that do not stem from transactions defined as investing or financing activities, such as payments to settle lawsuits, cash contributions to charities, and cash refunds to customers.
","snippet":"All of the following are cash outflows for operating activities:\n(a) Cash payments to acquire materials for manufacture or goods for resale, including principal payments on accounts and both short- and long-term notes pa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfd3f1717c472581d48db982375b11589508d85119060deec5ae132a5e1d93bb","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-18","para":"45-18","html":"
Banks, brokers and dealers in securities, and other entities may carry securities and other assets in a trading account. Characteristics of trading account activities are described in Topics 255 and 940.
","snippet":"Banks, brokers and dealers in securities, and other entities may carry securities and other assets in a trading account. Characteristics of trading account activities are described in Topics 255 and 940.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5db8ed559f0ef06ccf3a9026c4644e97c3ad9d66381eab8d3c9f4a6ffb7fc663","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-19","para":"45-19","html":"
Cash receipts and cash payments resulting from purchases and sales of securities classified as trading debt securities accounted for in accordance with Topic 320and equity securities accounted for in accordance with Topic 321shall be classified pursuant to this Topic based on the nature and purpose for which the securities were acquired.
","snippet":"Cash receipts and cash payments resulting from purchases and sales of securities classified as trading debt securities accounted for in accordance with Topic 320and equity securities accounted for in accordance with Topi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e75801d866b56a76ee55fffb1a710e47cd9f18fedbe45a61a9d52ae434ec5ce","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-20","para":"45-20","html":"
Cash receipts and cash payments resulting from purchases and sales of other securities and other assets shall be classified as operating cash flows if those assets are acquired specifically for resale and are carried at fair value in a trading account.
","snippet":"Cash receipts and cash payments resulting from purchases and sales of other securities and other assets shall be classified as operating cash flows if those assets are acquired specifically for resale and are carried at …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc8720f94766a826c4c30df9baa360f13ece3a605c2a5d94a7e9df6e47489458","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-21","para":"45-21","html":"
Some loans are similar to debt securities in a trading account in that they are originated or purchased specifically for resale and are held for short periods of time. Cash receipts and cash payments resulting from acquisitions and sales of loans also shall be classified as operating cash flows if those loans are acquired specifically for resale and are carried at fair value or at the lower of amortized cost basis or fair value. For example, mortgage loans held for sale are required to be reported at the lower of amortized cost basis or fair value in accordance with Topic 948.
","snippet":"Some loans are similar to debt securities in a trading account in that they are originated or purchased specifically for resale and are held for short periods of time. Cash receipts and cash payments resulting from acqui…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55b181aa779eec9a88ec4d3e362b6750d06aa78c50ec8edcefc16e1ac1d8e12b","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-21A","para":"45-21A","html":"
Cash receipts resulting from the sale of donated financial assets (for example, donated debt or equity instruments) or crypto assets accounted for in accordance with Subtopic 350-60by NFPs that upon receipt were directed without any NFP-imposed limitations for sale and were converted nearly immediately into cash shall be classified as operating cash flows. If, however, the donor restricted the use of the contributed resource to a long-term purpose of the nature of those described in paragraph 230-10-45-14(c), then those cash receipts meeting all the conditions in this paragraph shall be classified as a financing activity.
","snippet":"Cash receipts resulting from the sale of donated financial assets (for example, donated debt or equity instruments) or crypto assets accounted for in accordance with Subtopic 350-60by NFPs that upon receipt were directed…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e4a84a491bf3b8554485257dd5d2ca9c8c6f0e308054d7dc64b3953ea715a88","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-21B","para":"45-21B","html":"
Cash receipts resulting from the settlement of insurance claims, excluding proceeds received from corporate-owned life insurance policies and bank-owned life insurance policies, shall be classified on the basis of the related insurance coverage (that is, the nature of the loss). For insurance proceeds that are received in a lump-sum settlement, an entity shall determine the classification on the basis of the nature of each loss included in the settlement.
","snippet":"Cash receipts resulting from the settlement of insurance claims, excluding proceeds received from corporate-owned life insurance policies and bank-owned life insurance policies, shall be classified on the basis of the re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3ff069fac9c78f944e0cd96b0e12d3deda66b4c02ac97d146990ca0ead2e9a6","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-21C","para":"45-21C","html":"
Cash receipts resulting from the settlement of corporate-owned life insurance policies, including bank-owned life insurance policies, shall be classified as cash inflows from investing activities. Cash payments for premiums on corporate-owned life insurance policies, including bank-owned life insurance policies, may be classified as cash outflows for investing activities, operating activities, or a combination of cash outflows for investing and operating activities.
","snippet":"Cash receipts resulting from the settlement of corporate-owned life insurance policies, including bank-owned life insurance policies, shall be classified as cash inflows from investing activities. Cash payments for premi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:deea448a8b067220d61177881c9e5d5f8546dbf4356419e45e081b2a2be61f24","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-21D","para":"45-21D","html":"
When a reporting entity applies the equity method, it shall make an accounting policy election to classify distributions received from equity method investees using either of the following approaches:
  1. a
    Cumulative earnings approach: Distributions received are considered returns on investment and shall be classified as cash inflows from operating activities unless the investor's cumulative distributions received less distributions received in prior periods that were determined to be returns of investment exceed cumulative equity in earnings recognized by the investor (as adjusted for amortization of basis differences). When such an excess occurs, the current-period distribution up to this excess is considered a return of investment and shall be classified as cash inflows from investing activities.
  2. b
    Nature of the distribution approach: Distributions received shall be classified on the basis of the nature of the activity or activities of the investee that generated the distribution as either a return on investment (classified as a cash inflow from operating activities) or a return of investment (classified as a cash inflow from investing activities) when such information is available.
If an entity elects to apply the nature of the distribution approach and the information to apply that approach to distributions received from an individual equity method investee is not available to the investor, the entity shall report a change in accounting principle on a retrospective basis by applying the cumulative earnings approach described in (a) above for that investee. In such situations, an entity shall disclose that a change in accounting principle has occurred with respect to the affected investee(s) due to the lack of available information and shall provide the disclosures required in paragraphs 250-10-50-1(b) and 250-10-50-2, as applicable. With either approach described in (a) or (b) above, an entity also shall comply with the applicable accounting policy disclosure requirements in paragraphs
235-10-50-1 through 50-6
.
","snippet":"When a reporting entity applies the equity method, it shall make an accounting policy election to classify distributions received from equity method investees using either of the following approaches:\n(a) Cumulative earn…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cd6f2f130e50e29510caf9efebca3fbf73b055fed19bacb7102a812d0e45254","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-22","para":"45-22","html":"
Certain cash receipts and payments may have aspects of more than one class of cash flows. The classification of those cash receipts and payments shall be determined first by applying specific guidance in this Topic and other applicable Topics. In the absence of specific guidance, a reporting entity shall determine each separately identifiable source or each separately identifiable use within the cash receipts and cash payments on the basis of the nature of the underlying cash flows, including when judgment is necessary to estimate the amount of each separately identifiable source or use. A reporting entity shall then classify each separately identifiable source or use within the cash receipts and payments on the basis of their nature in financing, investing, or operating activities.
","snippet":"Certain cash receipts and payments may have aspects of more than one class of cash flows. The classification of those cash receipts and payments shall be determined first by applying specific guidance in this Topic and o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e61eb5bf68327fc779b670cdc5b98316057032b9bcfcb2c7409b12c14dc05825","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-22A","para":"45-22A","html":"
In situations in which cash receipts and payments have aspects of more than one class of cash flows and cannot be separated by source or use (for example, when a piece of equipment is acquired or produced by an entity to be rented to others for a period of time and then sold), the appropriate classification shall depend on the activity that is likely to be the predominant source or use of cash flows for the item.
","snippet":"In situations in which cash receipts and payments have aspects of more than one class of cash flows and cannot be separated by source or use (for example, when a piece of equipment is acquired or produced by an entity to…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6b34eb7ef6f06a60ef802117c428f6aed1cdd9ebf58fc661feaa14002f84dab","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-23","para":"45-23","html":"
Another example where cash receipts and payments include more than one class of cash flows involves a derivative instrument that includes a financing element at inception, other than a financing element inherently included in an at-the-market derivative instrument with no prepayments, because the borrower's cash flows are associated with both the financing element and the derivative instrument. For that derivative instrument, all cash inflows and outflows shall be considered cash flows from financing activities by the borrower.
","snippet":"Another example where cash receipts and payments include more than one class of cash flows involves a derivative instrument that includes a financing element at inception, other than a financing element inherently includ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69e1488d370381a9f8cc1c5ff7ac5913d421dc64c358bcebd844a962309dbb24","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-24","para":"45-24","html":"
A statement of cash flows for a period shall report net cash provided or used by operating, investing, and financing activities and the net effect of those flows on the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents during the period. The statement of cash flows shall report that information in a manner that reconciles beginning and ending totals of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents.
","snippet":"A statement of cash flows for a period shall report net cash provided or used by operating, investing, and financing activities and the net effect of those flows on the total of cash, cash equivalents, and amounts genera…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5536e15a38a9aba97d7a5fc5f0e84c2048a71c5fae934646dbb9d43ebac81de2","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-24A","para":"45-24A","html":"
For cash flow disclosures related to a discontinued operation, see paragraph 205-20-50-5B(c).
","snippet":"For cash flow disclosures related to a discontinued operation, see paragraph 205-20-50-5B(c).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2557f4cc4706efdbbbce0bf0eb2214e561afe05057a3e3d07817d32285df22cc","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-25","para":"45-25","html":"
In reporting cash flows from operating activities, entities are encouraged to report major classes of gross cash receipts and gross cash payments and their arithmetic sum—the net cash flow from operating activities (the direct method). (Paragraphs
230-10-55-1 through 55-4
and paragraph 230-10-55-21, respectively, discuss and illustrate a method by which those major classes of gross operating cash receipts and payments generally may be determined indirectly.) Entities that do so shall, at a minimum, separately report the following classes of operating cash receipts and payments:
  1. a
    Cash collected from customers, including lessees, licensees, and the like
  2. b
    Interest and dividends received. Interest and dividends that are donor restricted for long-term purposes as included in the list of financing activities and paragraph 230-10-45-14(c) are not part of operating cash receipts.
  3. c
    Other operating cash receipts, if any
  4. d
    Cash paid to employees and other suppliers of goods or services, including suppliers of insurance, advertising, and the like
  5. e
    Interest paid, including the portion of the payments made to settle zero-coupon debt instruments that is attributable to accreted interest related to the debt discount or the portion of the payments made to settle other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing that is attributable to accreted interest related to the debt discount
  6. f
    Income taxes paid
  7. g
    Other operating cash payments, if any.
Entities are encouraged to provide further breakdowns of operating cash receipts and payments that they consider meaningful and feasible. For example, a retailer or manufacturer might decide to further divide cash paid to employees and suppliers (category (d) in the preceding paragraph) into payments for costs of inventory and payments for selling, general, and administrative expenses.
","snippet":"In reporting cash flows from operating activities, entities are encouraged to report major classes of gross cash receipts and gross cash payments and their arithmetic sum—the net cash flow from operating activities (the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad69f73118bf6bd59dcdee016868780afdb44e90dc0ab0b56679796acdd37234","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-26","para":"45-26","html":"
Except for items described in paragraphs
230-10-45-8 through 45-9
, both investing cash inflows and outflows and financing cash inflows and outflows shall be reported separately in a statement of cash flows—for example, outlays for acquisitions of property, plant, and equipment shall be reported separately from proceeds from sales of property, plant, and equipment; proceeds of borrowings shall be reported separately from repayments of debt; and proceeds from issuing stock shall be reported separately from outlays to reacquire the entity's stock.
","snippet":"Except for items described in paragraphs 230-10-45-8 through 45-9, both investing cash inflows and outflows and financing cash inflows and outflows shall be reported separately in a statement of cash flows—for example, o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20993df9557577951f2ae6bf2af2569792a4a305372a3e26b803c59dec1a05b0","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-27","para":"45-27","html":"
Generally, each cash receipt or payment is to be classified according to its nature without regard to whether it stems from an item intended as a hedge of another item. For example, the proceeds of a borrowing are a financing cash inflow even though the debt is intended as a hedge of an investment, and the purchase or sale of a futures contract is an investing activity even though the contract is intended as a hedge of a firm commitment to purchase inventory. However, cash flows from a derivative instrument that is accounted for as a fair value hedge or cash flow hedge may be classified in the same category as the cash flows from the items being hedged provided that the derivative instrument does not include an other-than-insignificant financing element at inception, other than a financing element inherently included in an at-the-market derivative instrument with no prepayments (that is, the forward points in an at-the-money forward contract) and that the accounting policy is disclosed. If the derivative instrument includes an other-than-insignificant financing element at inception, all cash inflows and outflows of the derivative instrument shall be considered cash flows from financing activities by the borrower. If for any reason hedge accounting for an instrument that hedges an identifiable transaction or event is discontinued, then any cash flows after the date of discontinuance shall be classified consistent with the nature of the instrument.
","snippet":"Generally, each cash receipt or payment is to be classified according to its nature without regard to whether it stems from an item intended as a hedge of another item. For example, the proceeds of a borrowing are a fina…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d740b9441e72c27e709027711abd2a8eca11f9bb5c68c2c7c692538d0fdfd5c","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-27A","para":"45-27A","html":"
If crypto assets accounted for in accordance with Subtopic 350-60 are received as noncash consideration in the ordinary course of business (for example, in exchange for goods and services transferred to a customer) and converted nearly immediately into cash, the cash received shall be classified as operating activities. In this context, the term nearly immediately refers to a short period of time that is expected to be within hours or a few days, rather than weeks.
","snippet":"If crypto assets accounted for in accordance with Subtopic 350-60 are received as noncash consideration in the ordinary course of business (for example, in exchange for goods and services transferred to a customer) and c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a8c643a3fe25b8df538a1cdbef447a96c396bf36d0f642dfa3c956d47e02a69","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32ee3a309a89973d49d76d4ba4dd5de1d56f6c33af9692cf5b1ccdbf54c8491e","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"block":null,"heading":"Reconciliation of Net Income and Net Cash Flow from Operating Activities","paragraphs":[{"citation":"230-10-45-28","para":"45-28","html":"
Entities that choose not to provide information about major classes of operating cash receipts and payments by the direct method as encouraged in paragraph 230-10-45-25 shall determine and report the same amount for net cash flow from operating activities indirectly by adjusting net income of a business entity or change in net assets of a not-for-profit entity (NFP) to reconcile it to net cash flow from operating activities (the indirect or reconciliation method). That requires adjusting net income of a business entity or change in net assets of an NFP to remove both of the following:
  1. a
    The effects of all deferrals of past operating cash receipts and payments, such as changes during the period in inventory, deferred income, and the like, and all accruals of expected future operating cash receipts and payments, such as changes during the period in receivables and payables. Adjustments to net income of a business entity or change in net assets of an NFP to determine net cash flow from operating activities shall reflect accruals for interest earned but not received and interest incurred but not paid. Those accruals may be reflected in the statement of financial position in changes in assets and liabilities that relate to investing or financing activities, such as loans or deposits. However, interest credited directly to a deposit account that has the general characteristics of cash is a cash outflow of the payor and a cash inflow of the payee when the entry is made.
  2. b
    All items that are included in net income of a business entity or change in net assets of an NFP that do not affect net cash provided from, or used for, operating activities such as depreciation of property, plant, and equipment and amortization of finite-life intangible assets. This includes all items whose cash effects are related to investing or financing cash flows, such as gains or losses on sales of property, plant, and equipment and discontinued operations (which relate to investing activities), and gains or losses on extinguishment of debt (which relate to financing activities).
","snippet":"Entities that choose not to provide information about major classes of operating cash receipts and payments by the direct method as encouraged in paragraph 230-10-45-25 shall determine and report the same amount for net …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ba7717e07dab5cbab8dfe523b20e4e44d8fcf07a925486a2ae6268eb5fc35b1","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-29","para":"45-29","html":"
The reconciliation of net income of a business entity to net cash flow from operating activities described in paragraph 230-10-45-28 shall be provided regardless of whether the direct or indirect method of reporting net cash flow from operating activities is used. However, NFPs that use the direct method of reporting net cash flows from operations are not required to provide a reconciliation of change in net assets to net cash flow from operating activities. Additional guidance for NFPs is found in Subtopic 958-230. The reconciliation shall separately report all major classes of reconciling items. For example, major classes of deferrals of past operating cash receipts and payments and accruals of expected future operating cash receipts and payments, including, at a minimum, changes during the period in receivables pertaining to operating activities, in inventory, and in payables pertaining to operating activities, shall be separately reported. Entities are encouraged to provide further breakdowns of those categories that they consider meaningful. For example, changes in receivables from customers for an entity's sale of goods or services might be reported separately from changes in other operating receivables.
","snippet":"The reconciliation of net income of a business entity to net cash flow from operating activities described in paragraph 230-10-45-28 shall be provided regardless of whether the direct or indirect method of reporting net …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c086dff6b1a7cf0d410e651432569c6c2fccedc396624d0644637785fd62c342","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-30","para":"45-30","html":"
If an entity other than an NFP uses the direct method of reporting net cash flow from operating activities, the reconciliation of net income to net cash flow from operating activities shall be provided in a separate schedule.
","snippet":"If an entity other than an NFP uses the direct method of reporting net cash flow from operating activities, the reconciliation of net income to net cash flow from operating activities shall be provided in a separate sche…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84bc306d98c94c28fca522d3c7536e8ab5d7452f3184b2692faefd85dadc1282","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-31","para":"45-31","html":"
If the indirect method is used, the reconciliation may be either reported within the statement of cash flows or provided in a separate schedule, with the statement of cash flows reporting only the net cash flow from operating activities.
","snippet":"If the indirect method is used, the reconciliation may be either reported within the statement of cash flows or provided in a separate schedule, with the statement of cash flows reporting only the net cash flow from oper…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f6479af82f1316df8e187acecb973ba38c5f228b1ed3630cb6444961e170f26","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"citation":"230-10-45-32","para":"45-32","html":"
If the reconciliation is presented in the statement of cash flows, all adjustments to net income of a business entity or change in net assets of an NFP to determine net cash flow from operating activities shall be clearly identified as reconciling items.
","snippet":"If the reconciliation is presented in the statement of cash flows, all adjustments to net income of a business entity or change in net assets of an NFP to determine net cash flow from operating activities shall be clearl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bebdb233ad669055ded501eb4f089c9baee2ab4f760f3824932b2893a76b306","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e19b563d6a3b57c0d9896c8364199134a763f833e93348f09075419e7d540b2","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc8dff4ece4998e49aab8f0b243179d40115952a5bbf94a1aa455a7ab71e82ce","downloaded_from":"2026-09-09T23:11:33.323Z","last_downloaded_at":"2026-09-09T23:11:33.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482740","source_sha256":"556cf62c4f266f0b62b60cdd62d65f0052ce8763a836d499bb53ff7de1f96dac"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Cash Equivalents Policy","paragraphs":[{"citation":"230-10-50-1","para":"50-1","html":"
An entity shall disclose its policy for determining which items are treated as cash equivalents. Any change to that policy is a change in accounting principle that shall be effected by restating financial statements for earlier years presented for comparative purposes.
","snippet":"An entity shall disclose its policy for determining which items are treated as cash equivalents. Any change to that policy is a change in accounting principle that shall be effected by restating financial statements for …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bedc913f4c7bc96dd559150592dfba4b38678c72c1d67c3649549a26374a675e","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88ca3db93e5dd16dbccdfb01d3b4a376817116506cf3eb0bef856399c24982d3","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"block":null,"heading":"Interest and Income Taxes Paid","paragraphs":[{"citation":"230-10-50-2","para":"50-2","html":"
If the indirect method is used, amounts of interest paid (net of amounts capitalized), including the portion of the payments made to settle zero-coupon debt instruments that is attributable to accreted interest related to the debt discount or the portion of the payments made to settle other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing that is attributable to accreted interest related to the debt discount, and income taxes paid during the period shall be disclosed.
Transition date:(P) December 16, 2024; (N) December 16, 2025Transition guidance:
740-10-65-9 If the indirect method is used, amounts of interest paid (net of amounts capitalized), including the portion of the payments made to settle zero-coupon debt instruments that is attributable to accreted interest related to the debt discount or the portion of the payments made to settle other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing that is attributable to accreted interest related to the debt discount, shall be disclosed.
","snippet":"If the indirect method is used, amounts of interest paid (net of amounts capitalized), including the portion of the payments made to settle zero-coupon debt instruments that is attributable to accreted interest related t…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7b339b19623e59a46a9c0ebe75095463213e9cc6e760cba57a7d59349094337","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"citation":"230-10-50-2A","para":"50-2A","html":"
Transition date:(P) December 16, 2024; (N) December 16, 2025Transition guidance:
740-10-65-9 Income taxes paid (net of refunds received) shall be disclosed in accordance with paragraphs
740-10-50-22 through 50-23
.
","snippet":"Transition date:(P) December 16, 2024; (N) December 16, 2025Transition guidance: 740-10-65-9 Income taxes paid (net of refunds received) shall be disclosed in accordance with paragraphs 740-10-50-22 through 50-23.","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3776f415eace74c1a09bfe6f431ea4c0b2270fbb61ca9d37f45e47781e2d66b","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7255d3fd294597d58951fd6c284a20a56e78dcc36fd01a327b0c045bbdbc762a","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"block":null,"heading":"Noncash Investing and Financing Activities","paragraphs":[{"citation":"230-10-50-3","para":"50-3","html":"
Information about all investing and financing activities of an entity during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period shall be disclosed. Those disclosures may be either narrative or summarized in a schedule, and they shall clearly relate the cash and noncash aspects of transactions involving similar items.
","snippet":"Information about all investing and financing activities of an entity during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period shall be disclosed…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca48965d05e98cacfe702585cb12772345fb78ff73e1e29d951f5a8de90ab332","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"citation":"230-10-50-4","para":"50-4","html":"
Examples of noncash investing and financing transactions are converting debt to equity; acquiring assets by assuming directly related liabilities, such as purchasing a building by incurring a mortgage to the seller; obtaining a right-of-use asset in exchange for a lease liability; obtaining a beneficial interest as consideration for transferring financial assets (excluding cash), including the transferor's trade receivables, in a securitization transaction; obtaining a building or investment asset by receiving a gift; and exchanging noncash assets or liabilities for other noncash assets or liabilities.
","snippet":"Examples of noncash investing and financing transactions are converting debt to equity; acquiring assets by assuming directly related liabilities, such as purchasing a building by incurring a mortgage to the seller; obta…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcc82c16793bf71f2f718fd790b07f514c53f17cb5d025bba243e4e89159ddc4","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"citation":"230-10-50-5","para":"50-5","html":"
Some transactions are part cash and part noncash; only the cash portion shall be reported in the statement of cash flows.
","snippet":"Some transactions are part cash and part noncash; only the cash portion shall be reported in the statement of cash flows.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e9b16590e6362648bc3f6d9290deb6863c903c6294cacb2b21e75a3b38d74c5","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"citation":"230-10-50-6","para":"50-6","html":"
If there are only a few such noncash transactions, it may be convenient to include them on the same page as the statement of cash flows. Otherwise, the transactions may be reported elsewhere in the financial statements, clearly referenced to the statement of cash flows.
","snippet":"If there are only a few such noncash transactions, it may be convenient to include them on the same page as the statement of cash flows. Otherwise, the transactions may be reported elsewhere in the financial statements, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b749012499c6ff4ff9e05b80216507e6cfcc4b95b4734e0d2010028d1a745a83","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e54d185f75c2f8e280df4b17bb8e79f0db15f5cbdb4b005cda0b29f6cf87ec0e","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"block":null,"heading":"Restrictions on Cash and Cash Equivalents","paragraphs":[{"citation":"230-10-50-7","para":"50-7","html":"
An entity shall disclose information about the nature of restrictions on its cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. An entity within the scope of Topic 958 on not-for-profit entities also shall provide the disclosures required in paragraph 958-210-50-3 (see paragraphs 230-10-55-12A and 230-10-55-18A).
","snippet":"An entity shall disclose information about the nature of restrictions on its cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. An entity within the scope of Topic …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d62b8b8fe0e4b2912b3c8ee9f3fa4b5bd0b43e412cfe46bcd618c2281dfe742","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"citation":"230-10-50-8","para":"50-8","html":"
When cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents are presented in more than one line item within the statement of financial position, an entity shall, for each period that a statement of financial position is presented, present on the face of the statement of cash flows or disclose in the notes to the financial statements, the line items and amounts of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents reported within the statement of financial position. The amounts, disaggregated by the line item in which they appear within the statement of financial position, shall sum to the total amount of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents at the end of the corresponding period shown in the statement of cash flows. This disclosure may be provided in either a narrative or a tabular format (see paragraphs 230-10-55-12A and 230-10-55-18A).
","snippet":"When cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents are presented in more than one line item within the statement of financial position, an entity shall, for eac…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61441390b66e229f784885d0195e3bdf444f20530bad4d3f90a5a2ceeecfd984","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac22b6dfa2d33b7daee3dd2eea50bae090a7a9011aa65fcd2fcf25b3a2523921","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"block":null,"heading":"Accounting Policy for Derivative Instruments","paragraphs":[{"citation":"230-10-50-9","para":"50-9","html":"
Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:
105-10-65-7 An entity shall disclose its accounting policy for where cash flows associated with derivative instruments and their related gains and losses are presented.
","snippet":"Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance: 105-10-65-7 An entity shall disclose its accounting policy for where cash flows associated with derivative instruments and their related gains and …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87ba8cefc04f2d4772f62430c56066e1075268b9c262098d1c80e21256d3526b","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a05b2bfd487e2b5db8a94703c7fc1f4d21bfb01834f329fad47fdfbde08c3f8d","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e49e7c48cbc79ecc024ef5ba2c3204d986008c2e07d053c05fc59d6ff4ebb371","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"230-10-55-1","para":"55-1","html":"
Given sufficiently detailed information, major classes of operating cash receipts and payments may be determined indirectly by adjusting revenue and expense amounts for the change during the period in related asset and liability accounts. For example, cash collected from customers may be determined indirectly by adjusting sales for the change during the period in receivables from customers for the entity's delivery of goods or services. Likewise, cash paid to suppliers and employees may be determined indirectly by adjusting cost of sales and expenses (exclusive of depreciation, interest, and income taxes) for the change during the period in inventories and payables for operating items. That procedure, of course, requires the availability of information concerning the change during the period in the appropriate classes of receivables and payables. The more detailed the categories of operating cash receipts and payments to be reported, the more complex the procedure for determining them. For the resulting operating cash receipts and payments to be accurate, the effects of all noncash entries to accounts receivable and payable, inventory, and other balance sheets accounts used in the calculation shall be eliminated. For example, the change in accounts receivable would have to be determined exclusive of any bad debt write-offs and other noncash charges and credits to customer accounts during the period.
","snippet":"Given sufficiently detailed information, major classes of operating cash receipts and payments may be determined indirectly by adjusting revenue and expense amounts for the change during the period in related asset and l…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a551b38f3b85dd63a755df9720466d90b48044ed5b9254df339d24c74e3915c","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"citation":"230-10-55-2","para":"55-2","html":"
Amounts of operating cash receipts and payments at the minimum level of detail specified in paragraph 230-10-45-25 often may be determined indirectly without incurring unduly burdensome costs over those involved in appropriately applying the indirect method. For example, determining net cash flow from operating activities by the indirect method requires the availability of the total amount of operating receivables. That is, any receivables for investing or financing items shall be segregated. Within the total amount of operating receivables, information on receivables from customers for an entity's delivery of goods or services may well be available separately from those for interest and dividends. Thus, it may be possible to determine indirectly cash collected from customers and interest and dividends received using much the same information needed to determine net cash flow from operating activities using the indirect method.
","snippet":"Amounts of operating cash receipts and payments at the minimum level of detail specified in paragraph 230-10-45-25 often may be determined indirectly without incurring unduly burdensome costs over those involved in appro…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37dc7fbe9e81399241ac9fe7b525fc4e12fe6eac9baba7181482d95bfc0fd149","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"citation":"230-10-55-3","para":"55-3","html":"
The same procedure may be used to determine cash paid to suppliers and employees. Determining net cash flow from operating activities by the direct method requires the availability of the total amount of payables pertaining to operating activities. Within that amount, payables to suppliers and employees may well be available separately from those for interest and taxes. However, determining operating cash payments in more detail than the minimum specified in paragraph 230-10-45-25 might involve significant incremental costs over those already required to apply the indirect method because information on subcategories of payables to suppliers and employees may not be available.
","snippet":"The same procedure may be used to determine cash paid to suppliers and employees. Determining net cash flow from operating activities by the direct method requires the availability of the total amount of payables pertain…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92036935cee1788f4a6d151faea23bf6466243dcf9a3b24532c8023b333f747a","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"citation":"230-10-55-4","para":"55-4","html":"
Many entities may well be able to determine amounts of operating cash receipts and payments at the minimum level of detail that this Subtopic encourages (see paragraph 230-10-45-25) indirectly at reasonable cost by the procedure discussed in paragraphs
230-10-55-1 through 55-3
. But few, if any, entities have experimented with the procedure, and the degree of difficulty encountered in applying it undoubtedly would vary depending on the nature of an entity's operations and the features of its current accounting system.
","snippet":"Many entities may well be able to determine amounts of operating cash receipts and payments at the minimum level of detail that this Subtopic encourages (see paragraph 230-10-45-25) indirectly at reasonable cost by the p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4890b634504f22e1d01f07c86a83867f4720336281c7d589ff07e4e96c0844cb","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:932e06c88e803d901443b35fe9f1e414ba6762d5fbc7546ac33e7f619a7cfa5f","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"230-10-55-5","para":"55-5","html":"
The Examples below provide illustrations for the preparation of statements of cash flows of business entities.
","snippet":"The Examples below provide illustrations for the preparation of statements of cash flows of business entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67bb0ac12cd57ac9b55148c6174e66ccf9c59d52d1e4643f1b8fd769a11019e3","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"citation":"230-10-55-6","para":"55-6","html":"
Section 958-205-55 provides illustrations for the preparation of statements of cash flows for a not-for-profit entity (NFP).
","snippet":"Section 958-205-55 provides illustrations for the preparation of statements of cash flows for a not-for-profit entity (NFP).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33f35c24aac92f49758b11306012939180d87e4d35b99da6edc21b904d120b0b","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"citation":"230-10-55-7","para":"55-7","html":"
This Example illustrates a statement of cash flows under both the direct method and the indirect method for a domestic manufacturing entity.
","snippet":"This Example illustrates a statement of cash flows under both the direct method and the indirect method for a domestic manufacturing entity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44660e0b94c400595a2ce463b55836fa9fbbebe798b67085466ce76075a247cc","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"citation":"230-10-55-8","para":"55-8","html":"
The illustrations of the reconciliation of net income to net cash provided by operating activities may provide detailed information in excess of that required for a meaningful presentation.
","snippet":"The illustrations of the reconciliation of net income to net cash provided by operating activities may provide detailed information in excess of that required for a meaningful presentation.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:473259483784be1a0d6f8a7a415eca398260b46b0993757701ffafd74563bc30","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"citation":"230-10-55-9","para":"55-9","html":"
Other formats or levels of detail may be appropriate for particular circumstances.
","snippet":"Other formats or levels of detail may be appropriate for particular circumstances.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cb76059d2ba3def80cd829e0c272e34e8ffb0ea46fc91162e2c39e6ac3fb93f","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"citation":"230-10-55-10","para":"55-10","html":"
The following is a statement of cash flows for the year ended December 31, 19X1, for Entity A, a U.S. corporation engaged principally in manufacturing activities. This statement of cash flows illustrates the direct method of presenting cash flows from operating activities, as encouraged in paragraph 230-10-45-25.
","snippet":"The following is a statement of cash flows for the year ended December 31, 19X1, for Entity A, a U.S. corporation engaged principally in manufacturing activities. This statement of cash flows illustrates the direct metho…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6e0da82ecd995f4715dd060ebdfdc00276ad0038b3e7e41c6c6cea6bcd69d07","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"citation":"230-10-55-11","para":"55-11","html":"
The supplemental schedule of noncash investing and financing activities is as follows.
","snippet":"The supplemental schedule of noncash investing and financing activities is as follows.\nEntity A purchased all of the capital stock of Entity B for $950. In conjunction with the acquisition, liabilities were assumed as fo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7bd8793f1aff6f6d5269a22317288cdf547e0a45d2b87fff11506fc080600db","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"citation":"230-10-55-12","para":"55-12","html":"
The disclosure of accounting policy is as follows.
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Shown below is an illustrative disclosure of the nature of restrictions on cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents required by paragraph 230-10-50-7, as well as an illustrative disclosure of the line items and amounts of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents reported within the statement of financial position that sum to the total of the same such amounts at the end of the period shown in the statement of cash flows as required by paragraph 230-10-50-8 (in this illustrative example, assume Entity A has no restricted cash equivalents). Comparative statements of financial position are provided in the illustrative example in paragraph 230-10-55-19 only to facilitate understanding of the statement of cash flows. For purposes of applying paragraphs
230-10-50-7 through 50-8
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The following is Entity A's statement of cash flows for the year ended December 31, 19X1, prepared using the indirect method, as described in paragraph 230-10-45-28.
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The following table illustrates the supplemental disclosures of cash flow information.
Transition date:(P) December 16, 2024; (N) December 16, 2025Transition guidance:
740-10-65-9 The following table illustrates the supplemental disclosures of cash flow information.
Note: This Example does not illustrate the disclosures of income taxes paid required by paragraphs
740-10-50-22 through 50-23
, for the year ended December 31, 19X1.
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The supplemental schedule of noncash investing and financing activities is as follows.
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The disclosure of accounting policy is as follows.
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Shown below is an illustrative disclosure of the nature of restrictions on cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents required by paragraph 230-10-50-7, as well as an illustrative disclosure of the line items and amounts of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents reported within the statement of financial position that sum to the total of the same such amounts at the end of the period shown in the statement of cash flows as required by paragraph 230-10-50-8 (in this illustrative example, assume Entity A has no restricted cash equivalents). Comparative statements of financial position are provided in the illustrative example in paragraph 230-10-55-19 only to facilitate understanding of the statement of cash flows. For purposes of applying paragraphs
230-10-50-7 through 50-8
to this illustrative example, assume that the year ended December 31, 19X1, is the only period for which a statement of financial position is presented.
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The following summarizes financial information for the current year for Entity A, which provides the basis for the statements of cash flows presented in paragraphs 230-10-55-10 through 55-18A.
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The following transactions were entered into by Entity A during 19X1 and are reflected in the preceding financial statements:
  1. a
    Entity A wrote off $350 of accounts receivable when a customer filed for bankruptcy. A provision for losses on accounts receivable of $200 was included in Entity A's selling, general, and administrative expenses.
  2. b
    Entity A collected the third and final annual installment payment of $100 on a note receivable for the sale of inventory and collected the third of four annual installment payments of $150 each on a note receivable for the sale of a plant. Interest on these notes through December 31 totaling $55 was also collected.
  3. c
    Entity A received a distribution of $20 from an affiliate accounted for under the equity method of accounting. Entity A made an accounting policy election to apply the cumulative earnings approach described in paragraph 230-10-45-21D(a) and determined that the distribution was a return on investment.
  4. d
    Entity A sold a facility with a book value of $520 and an original cost of $750 for $600 cash.
  5. e
    Entity A constructed a new facility for its own use and placed it in service. Accumulated expenditures during the year of $1,000 included capitalized interest of $10.
  6. f
    Entity A entered into a capital lease for new equipment with a fair value of $850. The entity classified the lease as a finance lease. Principal payments under the lease obligation totaled $125.
  7. g
    Entity A purchased all of the capital stock of Entity B for $950 in a business combination. The fair values of Entity B's assets and liabilities at the date of acquisition are presented below.
    • \"
      Cash $25 Accounts receivable 155 Inventory 350 \"Property, plant, and equipment\" 900 Patents 80 Goodwill 70 Accounts payable and accrued expenses (255) Long-term note payable (375) Net assets acquired $950
  8. h
    Entity A borrowed and repaid various amounts under a line-of-credit agreement in which borrowings are payable 30 days after demand. The net increase during the year in the amount borrowed against the line-of-credit totaled $300.
  9. i
    Entity A issued $400 of long-term debt securities.
  10. j
    Entity A's provision for income taxes included a deferred provision of $150.
  11. k
    Entity A's depreciation of property, plant, and equipment and amortization of right-of-use assets arising from a finance lease totaled $430, and amortization of intangible assets totaled $15.
  12. l
    Entity A's selling, general, and administrative expenses included an accrual for incentive compensation of $50 that has been deferred by executives until their retirement. The related obligation was included in other liabilities.
  13. m
    Entity A collected insurance proceeds of $15 ($5 from a business interruption claim that resulted when a storm precluded shipment of inventory for one week and $10 from a property claim that resulted when fully depreciated manufacturing equipment was damaged by a fire).
  14. n
    Entity A paid $30 to settle a lawsuit for patent infringement.
  15. o
    Entity A issued $1,000 of additional common stock of which $500 was issued for cash and $500 was issued upon conversion of long-term debt.
  16. p
    Entity A paid dividends of $200.
  17. q
    Entity A paid $100 from its restricted cash for workers' compensation claims accrued before January 1, 19X1. Before January 1, 19X1, Entity A's insurer required $225 to be set aside by a contractual arrangement for the payment of specific workers' compensation claims.
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Based on the financial data from the preceding paragraphs, which illustrated the statement of cash flows prepared using the direct method, the following computations illustrate a method of indirectly determining cash received from customers and cash paid to suppliers and employees for use in a statement of cash flows under the direct method.
","snippet":"Based on the financial data from the preceding paragraphs, which illustrated the statement of cash flows prepared using the direct method, the following computations illustrate a method of indirectly determining cash rec…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e0e91eeed65d87af22866d9765ceed07a8095670aa7a3155c71f3ba274d6b93","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80f3dd7af08bda63170a40e3d409701a0b95486fe34c35d1747f027e8769dfe6","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74ed1364e90babbc2cf0d9fac1a8d1dea54e49945e766f54945178e8e6ddbcd8","downloaded_from":"2026-09-09T23:11:40.068Z","last_downloaded_at":"2026-09-09T23:11:40.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482888","source_sha256":"78f712114cfb312a7edb0b5b816c0eb200e2d4a73bceb4bff9b3f862917997a0"}},{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-10-60-1","para":"60-1","html":"
The Other Presentation Matters Sections of individual Subtopics address various presentation matters related to the Subtopic, including the statement of cash flows and other financial statement matters. The following may not be an all-inclusive list; there are numerous sources that address the statement of cash flows in the relevant Subtopics.
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For guidance on classification and reporting in the statement of cash flows of cash flows from available-for-sale, held-to-maturity, and trading debt securities, see Topic 320.
","snippet":"For guidance on classification and reporting in the statement of cash flows of cash flows from available-for-sale, held-to-maturity, and trading debt securities, see Topic 320.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86785a9a3850dcb8b84bf2fde9d3f0519a0fd9020adc5b9679f8182bc02b12cd","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482862","source_sha256":"526d77488cd65e5e270baffed2b1657f7a5439f57c69d8e286c967a55fb5159d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:175a815c4a05869ff1b9ad548e2ae4f8803b5e2f3d0a033542dd7ff6eefabf3a","downloaded_from":"2026-09-09T23:11:44.196Z","last_downloaded_at":"2026-09-09T23:11:44.196Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482862","source_sha256":"526d77488cd65e5e270baffed2b1657f7a5439f57c69d8e286c967a55fb5159d"}},{"block":null,"heading":"Investments—Equity Securities","paragraphs":[{"citation":"230-10-60-2A","para":"60-2A","html":"
For guidance on classification and reporting in the statement of cash flows of cash flows from equity securities, see Topic 321 on investments—equity securities.
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For guidance on classification in the statement of cash flows of cash receipts and cash payments related to life settlement contracts, see Section 325-30-45.
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For reporting and implementation guidance for presenting a statement of cash flows of an entity with foreign currency transactions or foreign currency operations, see Topic 830.
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Paragraph superseded by Accounting Standards Update No. 2014-10.
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Paragraph superseded on 12/17/2014 after the end of the transition period stated in Accounting Standards Update No. 2012-05, Statement of Cash Flows (Topic 230): Not-for-Profit Entities: Classification of the Sale Proceeds of Donated Financial Assets in the Statement of Cash Flows.
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Paragraph superseded on 08/12/2020 after the end of the transition period stated in Accounting Standards Update No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.
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Paragraph superseded on 07/20/2020 after the end of the transition period stated in Accounting Standards Update No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash.
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It requires cash receipts and payments to be classified as operating, investing, or financing activities and requires the statement to explain the change in the total of cash, cash equivalents, restricted cash, and restricted cash equivalents (230-10-45-4, 45-10, 45-24). Operating cash flows may be presented by the direct method (encouraged) or the indirect method, but a business entity must reconcile net income to net cash flow from operating activities either way (230-10-45-25, 45-28, 45-29).","key_points":["Every business entity or NFP presenting both financial position and results of operations must present a statement of cash flows; limited exemptions exist for defined benefit pension plans under Topic 960 and for investment companies and similar funds meeting the Level 1/Level 2 fair value, little-or-no-debt, and statement of changes in net assets conditions (230-10-15-3, 15-4).","Cash receipts and payments are classified as operating, investing, or financing; investing includes loans made and collected, purchases/sales of other entities' debt and equity instruments and PP&E (230-10-45-12, 45-13), financing includes issuing equity and debt, dividends and distributions to owners, debt repayments, debt issue costs, and debt prepayment/extinguishment costs (230-10-45-14, 45-15), and operating is the residual, including interest and dividends received and interest and income taxes paid (230-10-45-16, 45-17).","The statement must reconcile the beginning and ending totals of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents; transfers among those items are not reported as cash flow activities (230-10-45-4, 45-5, 45-24).","Gross reporting is the default, but net reporting is permitted for cash equivalents and for investments (other than cash equivalents), loans receivable, and debt with original maturities of three months or less, and for items where the entity is substantively holding or disbursing cash for customers (230-10-45-7 through 45-9).","Financial statements shall not report cash flow per share (230-10-45-3).","For receipts and payments with aspects of more than one class, apply specific guidance first, then separate by identifiable source or use based on the nature of the cash flows; if inseparable, classify based on the predominant source or use (230-10-45-22, 45-22A).","Required disclosures include the cash equivalents policy (230-10-50-1), interest paid net of capitalized amounts (and income taxes paid) under the indirect method (230-10-50-2), all noncash investing and financing activities affecting recognized assets or liabilities (230-10-50-3, 50-4), the nature of restrictions on cash (230-10-50-7), and a reconciliation of balance sheet line items to the cash totals when presented in more than one line item (230-10-50-8)."],"categories":["Presentation","Cash flows","Disclosure","Financial statement presentation"],"audience_level":"introductory","student_note":"Classification questions dominate exams: know that interest and dividends received and interest paid are operating, dividends paid are financing, and capitalized interest on self-constructed assets is investing. 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