Examples of Categories - Cash Flow Reporting …

Some are examples of categories in cash flow reporting:

• Dividends received from investments – Operating
• Proceeds from investment securities (more than one year) – Investing
• Cash paid for G&A – Operating
• Purchase of treasury stock – Financing
• Issuance of long-term debt – Financing
• Issuance of common stock to purchase land – Supplemental disclosures
• Unrestricted year 1 promises collected – Operating
• Cash from contributor as good faith to contribute matching funds – Operating
• Bus, land, or equipment purchase – Investing
• Debt security endowment restricted – Financing
• Principal payment on short-term bank loans – Financing
• The interest payments are - Operating
• Purchase of equity securities (more than a year) – Investing
• Dividend income earned on securities – Operating
• Interest earned on endowment - Operating

cc: Reporting