Classify cash flow items

Cash flow from operating activities (CFO) (42)

  • Inflows and outflows of cash resulting from transactions that affect a firm’s net income

Cash flow from investing activities (CFI) (43)

  • Resulting from acquisition or disposal of long-term assets and certain investments

CF from financing activities (CFF) (44)

  • Inflows and outflows from transaction that affect firm’s capital structure


    • the sum of the service units (products, services) sold by a corporation within a particular period.