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There are three classifications of cash flow: operating activities, investing activities, and financing activities. 1. Operating activities include the cash effects of transactions that create revenues and expenses which enter into the determination of net income. 2. Investing activities include acquiring and disposing of investments and property, plant, and equipment, and lending money and collecting the loans. 3. Financing activities include obtaining cash from issuing debt and repaying the amounts borrowed, and obtaining cash from stockholders, repurchasing shares, and paying dividends. The most important of these three is operating activities. It shows the cash provided by company operations. This source of cash is generally considered to be the best measure of a company's ability to generate sufficient cash to continue as a going concern. The other two don't necessarily show the potential of a company like operating activities does