# ASC 230-970-45: Statement of Cash Flows — Real Estate—General — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 230-970-45: 45 Other Presentation Matters

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##### [230-970-45-1](https://asc.understandingaccounting.org/asc/230/970/#230-970-45-1)

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The definitions of operating and investing activities in Topic 230 provide flexibility for the appropriate classification of cash receipts and payments for assets that generally are productive assets but in certain cases may be inventory. For example, real estate generally is considered a productive asset, and a cash payment to purchase real estate generally is an investing cash outflow. However, if real estate is acquired by a real estate developer to be subdivided, improved, and sold in individual lots, then the cash payment to purchase that real estate would be classified as an operating cash flow because the real estate is acquired specifically for resale and is similar to inventory in other businesses.