• Property
• Investment
• Plant
• Equipment

• Debt Principal
• Pay Dividends
• Issue Stock
• Treasury Stock

• Cash receipts from sales of goods or services
• Cash receipts from returns on loans,interest,dividends

  Except:debt instruments of other entities

• Cash receipts from sales and maturities of trading securities[SFAS 115]

Cash flows from operating activities	##,###
Cash flows from investing activities	##,###
Cash flows from finance activities	##,###
Reconciliation
Net income	##,###
Net Cash flows from operating activities	##,###

Reconciliation
Net Cash flows from operating activities	##,###
Cash flows from investing activities	##,###
Cash flows from finance activities	##,###