Hints for Working on the Cash Flow StatementCash Flow Statements always aggregate (sum up) all the Inflows and Outflows of Cash Flow during a period.Inflows of Cash are positive numbers and Outflows of Cash are negative numbers on the Cash Flow Statement.To help you, we show the Outflows in italics.You should remember that Increases in Assets, actually decrease Cash so you are subtracting an increase.In contrast, increases in Liabilities, Debt and Equity increase Cash so you are adding an increase.Capital Expenditures (CapEx) are investments of Cash and an Outflow of Cash on the Cash Flow Statement.As an investment, CapEx isn't less than zero, but it is shown as a negative number because it is an Outflow.Dividends are an Outflow of Cash and also shown as a negative number, but Dividends are never less than zero