| Revenues |
| – Expenses |
| Net Income |
| Operating Cash Flows |
| + Investing Cash Flows |
| + Financing Cash Flows |
| Net Increase (Decrease) in Cash |
| + Beg Balance Cash |
| Ending Cash Balance |
| Net Income |
| + Depreciation / Amortization |
| – Gain on PPE |
| + Loss on PPE |
| + Decrease in CA |
| + Increase in CL |
| – Increase in CA |
| – Decrease in CA |
| Cash from Operations |
| Cash Receipts from Sale of PPE |
| + Cash Receipts from Sale of Investment |
| + Cash Receipts from Collection of Loan |
| – Cash Payments for Purchase of PPE |
| – Cash Payments for Purchase of Investment |
| – Cash Payments for Making of Loan |
| Cash from Investing |
| Cash Receipts from Issuance of Bonds |
| + Cash Receipts from Issuance of Stock |
| – Cash Payments for for Long Term Debt (Bonds) (Principle only) |
| – Cash Payments for Purchase of Treasury Stock |
| – Cash Payments for Cash Dividends |
| Cash from Financing |