can i use this guidance "Cash Flows from Operating Activities.113Operating activities generally result from providing services and producing and delivering goods, and include all transactions and other events that are not defined as capital and related financing, noncapital financing, or investing activities. Cash flows from operating activities generally are the cash effects of transactions and other events that enter into the determination of operating income.5 [GASBS 9, 16].114Cash inflows from operating activities includea.Cash inflows from sales of goods or services, including receipts from collection of accounts receivable and both short- and long-term notes receivable from customers arising from those sales.b.Cash receipts from interfund services provided.c.Cash receipts from grants for specific activities that are considered to be operating activities of the grantor government. (A grant arrangement of this type is essentially the same as a contract for services.)d.Cash receipts from interfund reimbursements.e.All other cash receipts that do not result from transactions defined as capital and related financing, noncapital financing, or investing activities." to aid in my conclusion in the picture

GASB 33 Accounting and Financial Reporting for Nonexchange Transactions If a portion of the grant is not spent by the end of the fiscal vear and is not expected to be used within the availability period, typically 60 days after year-end, the unspent funds may need to be recorded as deferred inflows of resources under GASE 33. If Narden anticipates spending the full $1.8 million within the fiscal vear, there would be no need for a deferred inflow. However, if some funds are expected to remain unspent past the availability period, the unspent portion should be deferred until it is available for use