cash flows from operating activities definition

cash flows from operating activities

Section of a cash flow statement that shows cash receipts and payments resulting from transactions associated with the determination of net income of a firm. Also called cash provided by operating activities. Formula: Net income + Depreciation and amortization + Net changes in accounts receivable + Changes in accounts payable + Changes in inventories + Changes in other operating activities.

cash flows from operating activities is in the Accounting & Auditing and Banking, Commerce & Finance subjects.

cash flows from operating activities appears in the definitions of the following terms: cash provided by operating activities, operating cash flow and direct method cash flow statement

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