CHAPTER 22 - 1
EXAMPLES OF INFLOWS AND OUTFLOWS
Operating activities
Inflows
Outflows
Receipts from customers
Payments to suppliers
Interest received
Payments to employees
Dividends received
Interest payments
Income tax refunds
Tax payments
Refunds from suppliers
Payments on operating leases
Receipts from lawsuits
Settlement of lawsuits
Insurance proceeds
Purchases of trading securities
Proceeds from sales of trading securities
Principal payments on loans from suppliers
(short- or long-term)
Other receipts related to income-producing
activities, including revenues received in
advance
Other payments related to income-producing
activities, including prepayments and
expenses
Investing activities
Inflows
Outflows
Proceeds from plant asset sales
Payments to purchase plant assets
Proceeds from sales and maturities of debt
and equity securities not classified as
cash equiv. or trading securities
Purchases of debt and equity securities not
classified as cash equiv. or trading
securities
Payments to purchase real estate
Collections of principal amounts of loans
made to other parties
Loans made to other parties
Payments for capitalized interest
Sale of real estate
Down payments and advance payments
Casualty insurance proceeds (related to
involuntary disposal of plant assets)
made before or soon after the purchase of
plant assets
Financing activities
Inflows
Outflows
Proceeds from stock issuance
Payments to purchase treasury stock
Proceeds from bond issuance
Payments to retire bonds
Proceeds from debt for specific investing
activities
Dividends paid to shareholders
Principal payments on capital leases
Proceeds from loans from financial
institutions
Principal payments on loans from financial
institutions
Principal payments on debt used to purchase
productive assets financed by dealers or
third parties
CHAPTER 22 - 2
STEPS IN PREPARING SCF
