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  2. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with ...

  3. How Companies Fake It (With Cash Flow) - AOL

    www.aol.com/news/2011-07-27-how-companies-fake...

    Trimble may have generated operating cash flow of $495 million from 2008 to 2010, but if you subtract Trimble's capital expenditures and the cash cost of acquisitions -- a measure of Trimble's ...

  4. Free cash flow - Wikipedia

    en.wikipedia.org/wiki/Free_cash_flow

    Unlevered free cash flow (i.e., cash flows before interest payments) is defined as EBITDA − CAPEX − changes in net working capital − taxes. This is the generally accepted definition. If there are mandatory repayments of debt, then some analysts utilize levered free cash flow, which is the same formula above, but less interest and ...

  5. Capital expenditure - Wikipedia

    en.wikipedia.org/wiki/Capital_expenditure

    [citation needed] In accounting, a capital expenditure is added to an asset account, thus increasing the asset's basis (the cost or value of an asset adjusted for tax purposes). Capex is commonly found on the cash flow statement under "Investment in Plant, Property, and Equipment" or something similar in the Investing subsection. [citation needed]

  6. Statement of changes in financial position - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in...

    Changes in financial position include cash outflows, such as capital expenditures, and cash inflows, such as revenue. It may also include certain non-cash changes, such as depreciation. The use of this statement is to provide relevant and focused on a period, so that users of financial statements with sufficient information to:

  7. General Motors (GM) Q3 2024 Earnings Call Transcript - AOL

    www.aol.com/general-motors-gm-q3-2024-154515915.html

    We achieved adjusted automotive free cash flow of $5.8 billion during the third quarter, up $900 million compared to last year due to EBIT improvements, lower capital expenditures and improved ...

  8. Operating cash flow - Wikipedia

    en.wikipedia.org/wiki/Operating_cash_flow

    Interest is a financing flow. [4] It takes into consideration how the operations are financed or taxed.Since it adjusts for liabilities, receivables, and depreciation, operating cash flow is a more accurate measure of how much cash a company has generated (or used) than traditional measures of profitability such as net income or EBIT.

  9. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Cash and cash equivalents are listed on balance sheet as "current assets" and its value changes when different transactions are occurred. These changes are called "cash flows" and they are recorded on accounting ledger. For instance, if a company spends $300 on purchasing goods, this is recorded as $300 increase to its supplies and decrease in ...

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    related to: cash flow statement capital expenditures