Cash generated by the regular operations of a business; usually computed as net income plus or minus the effects of other current assets and current liabilities on cash flows, plus noncash expenses deducted in arriving at net income, minus noncash revenues included, less certain gains and plus any losses that are included in the total proceeds received from sale of fixed assets.

a. Direct method b. Financing activities c. Indirect method d. Investing activities e. Cash flows from operating activities

f. Noncash charges / expenses g. Noncash credits / revenues h. Operating activities i. Separate schedule j. Statement of cash flows

k. Statement of changes in financial position l. Working capital m. Cash flow margin ratio n. Cash flow per share of common stock outstanding