Term
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Definition
| A short-term, highly liquid investment with an original maturity of less than three months. |
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Term
| Cash Flows from Operating Activities |
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Definition
| Cash inflow and outflows directly related to earnings from normal operations. |
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Term
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Definition
| Represents the Operating Activities section of the cash flow statement reports components of cash flows from operating activities as gross receipts and gross payments. |
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Term
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Definition
| Represents the Operating Activities section of the cash flow statement adjusts net income to compute cash flows from operating activities. |
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Term
| Cash Flows from Investing Activities |
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Definition
| Cash inflows and outflows related to the acquisition or sale of productive facilities and investments in the securities of other companies. |
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Term
| Cash Flows from Financial Activities |
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Definition
| Cash inflows and outflows related to external sources of financing (owners and creditors) for the enterprise. |
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Term
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Definition
| Cash Flows from Operating Activities - Dividends - Capital Expenditures |
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Term
| Noncash Investing and Financing Activities |
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Definition
| Transactions that do not have direct cash flow effects; they are reported as supplement to the statement of cash flows in narrative or schedule form. |
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