industry-specific cash flow guidance

Presentation1

1. 230-978Real Estate—Time-Sharing Activities230 Statement of Cash Flows

   This subtopic governs how entities engaged in real estate time-sharing activities classify cash flows related to time-sharing notes receivable. The core rule is that all changes in time-sharing notes receivable — including cash received from selling those notes — are reported as operating activities in the statement of cash flows (230-978-45-1), rather than as investing or financing activities.