Term
Sale of inventory on account |
|
Definition
Not reported
Item would not appear on a statement of cash flows |
|
|
Term
Collection on accounts receivable |
|
Definition
Operating
Cash flow from Operating Activities
Increase (+) |
|
|
Term
Purchase of inventory
(or other items)
on account
|
|
Definition
Not Reported
Item would not appear on a statement of cash flows |
|
|
Term
Payment on accounts payable |
|
Definition
Operating
Cash flow from operating activities
Decrease ( - )
|
|
|
Term
Purchase of PP&E for cash |
|
Definition
Investing
Cash flow from Investing activities
Decrease ( - ) |
|
|
Term
Purchase of intangible assets for cash |
|
Definition
Investing
Cash flow from Investing Activities
Decrease ( - ) |
|
|
Term
|
Definition
Investing
Cash flow from Investing activities
Increase ( + ) |
|
|
Term
| Sale of Intangible Assets for cash |
|
Definition
Incesting
Cash flow from Investing activities
Increase ( + ) |
|
|
Term
| Making loans to other companies |
|
Definition
Investing
Cash flow from Investing activities
Decrease ( - ) |
|
|
Term
| Collection of principal on note receivable |
|
Definition
Investing
Cash flow from Investing activities
Increase ( + ) |
|
|
Term
| Paymentof oeprating expenses |
|
Definition
Operating
Cash flow from Operating activities
Decrease ( - ) |
|
|
Term
| Receipt of revenue in advance |
|
Definition
Operating
Cash flow from Operating activities
Increase ( + ) |
|
|
Term
| Purchase of Held-To-Maturity Securities |
|
Definition
Investing
Cash flow from Investing activities
Decrease ( - ) |
|
|
Term
| Collection of interest (HTM) |
|
Definition
Operating
Cash flow from Operating activities
Increase ( + ) |
|
|
Term
| Collection of principal (HTM) |
|
Definition
Investing
Cash flow from Investing activities
Increase ( + ) |
|
|
Term
| Purchase of Available-For-Sale Securities |
|
Definition
Investing
Cash flow from Investing activities
Decrease ( - ) |
|
|
Term
Collection of
interest & dividends
(AFS) |
|
Definition
Operating
Cash flow from Operating activities
Increase ( + ) |
|
|
Term
|
Definition
Not reported
Item would not appear on a statement of cash flows |
|
|
Term
|
Definition
Not reported
Item would not appear on a statement of cash flows |
|
|
Term
| Collection of principal (AFS) |
|
Definition
Investing
Cash flow from Investing activities
Increase (+) |
|
|
Term
|
Definition
Investing
Cash flow from Investing activities
Increase (+) |
|
|
Term
Collection of
interest & dividends
(AFS) |
|
Definition
Operating
Cash flow from Operating activities
Increase (+) |
|
|
Term
| Purchase of investment giving significant influence |
|
Definition
Investing
Cash flow from Investing activities
Decrease ( - ) |
|
|
Term
| Receipt of Dividedns - Equity Method |
|
Definition
Operating
Cash flow from Operating activities
Increase ( + ) |
|
|
Term
| Sign note payable for cash |
|
Definition
Financing
Cash flow from Financing activities
Increase ( + ) |
|
|
Term
| Sign note payable to purchase noncash asset |
|
Definition
Non-Cash
Shedule of Significant Noncash Transactions |
|
|
Term
| Pay interest on note payable |
|
Definition
Operating
Cash flow from Operating activities
Decrease ( - ) |
|
|
Term
| Repay principal of note payable |
|
Definition
Financing
Cash flow from Financing activities
Decrease ( - ) |
|
|
Term
Receipt of cash in advance
(unearned revenue) |
|
Definition
Operating
Cash flow from Operating activities
Increase ( + ) |
|
|
Term
| Payment of estimated liabilities (warranties) |
|
Definition
Operating
Cash flow from Operating activities
Decrease ( - ) |
|
|
Term
| Issuance of bonds/notes payable for cash |
|
Definition
Financing
Cash flow from Financing activities
Increase ( + ) |
|
|
Term
| Issuance of bonds/notes payable for cash |
|
Definition
Financing
Cash flow from Financing activities
Increase ( + ) |
|
|
Term
| Issuance of bonds/notes payable for PP&E |
|
Definition
Non-Cash
Schedule of Significant Noncash Transactions |
|
|
Term
| Payment of interst on bonds/notes payable |
|
Definition
Operating
Cash flow from Operating activities
Decrease ( - ) |
|
|
Term
| Repayment of principal of bonds/notes payable |
|
Definition
Financing
Cash flow from Financing activities
Decrease ( - ) |
|
|
Term
| Conversion of Bonds Payable into Stock |
|
Definition
Non-Cash
Schedule of Significant Noncash Activities |
|
|
Term
| Receipt of lease payment - operating - lessor |
|
Definition
Operating
Cash flow from Operating activities
Increase ( + ) |
|
|
Term
| Payment of lease payment - operating - lessee |
|
Definition
Operating
Cash flow from Operating activities
Decrease ( - ) |
|
|
Term
| Receiving principal payments on direct financing lease |
|
Definition
Investing
Cash flow from Investing activities
Increase ( + ) |
|
|
Term
| Receiving payments on sales type lease |
|
Definition
Operating
Cash flow from Operating activities
Increase ( + ) |
|
|
Term
| Paying principal payments on capital lease - lessee |
|
Definition
Financing
Cash flow from Financing activities
Decrease ( - ) |
|
|
Term
| Receiving interest payments on direct financing lease |
|
Definition
Operating
Cash flow from Operating activities
Increase ( + ) |
|
|
Term
| Paying interest payments on capital lease |
|
Definition
Operating
Cash flow from Operating activities
Decrease ( - ) |
|
|
Term
|
Definition
Non-Cash
Schedule of Significant Noncash Transactions |
|
|
Term
| Payment of income taxes for period |
|
Definition
Operating
Cash flow from Operating activities
Decrease ( - ) |
|
|
Term
| Making contribution to pension plan |
|
Definition
Operating
Cash flow from Operating activities
Decrease ( - ) |
|
|
Term
|
Definition
Not reported
Item would not appear on a statement of cash flows |
|
|
Term
| Change in Net Gain/Loss - Pension |
|
Definition
Not reported
Item would not appear on a statement of cash flows |
|
|
Term
| Change in Pension Asset/Liability |
|
Definition
Not reported
Item would not appear on a statement of cash flows |
|
|
Term
|
Definition
Financing
Cash flow from Financing activities
Increase ( + ) |
|
|
Term
| Issue stock for noncash assets (PP&E) |
|
Definition
Non-Cash
Schedule of Significant Noncash Transactions |
|
|
Term
|
Definition
Not reported
Item would not be reported on a statement of cash flows |
|
|
Term
|
Definition
Financing
Cash flow from Financing activities
Decrease ( - ) |
|
|
Term
|
Definition
Not Reported
Item would not be reported on a statement of cash flows |
|
|
Term
| Buy treasure stock or stock to be retired |
|
Definition
Financing
Cash flow from Financing activities
Decrease ( - ) |
|
|
Term
| Reissue treasury stock for cash |
|
Definition
Financing
Cash flow from Financing activities
Increase ( + ) |
|
|
