The company's cash flow from operating activities, otherwise known as its operating cash flow, is the most commonly used metric to describe the "cash flow" of a business. If a business pays income taxes, or pays interest on its debt, those amounts are typically not included in the cash flow calculation but are listed on the cash flow statement in a separate section. This section is also referred to as the "supplemental cash flow disclosure." There are a few items that aren't included in any of the other three categories mentioned, specifically taxes and interest. This also includes any debt the company repays, as well as certain tax payments related to equity awards. For example, if the company pays a dividend to shareholders, or repurchases shares of stock, these cash flow activities will be included in the financing section. In a nutshell, this category includes cash flows related to the company's stock and debt. All of these things are included in the "investing activities" section of the cash flow statement. Some businesses buy shares of stock in other companies, some invest in Treasury securities and other fixed-income investments, and almost all businesses reinvest capital into their own property and equipment needs. It takes some of its cash and reinvests it to help fuel growth and/or generate revenue. When a business generates cash, it typically doesn't just leave it sitting in a pile in a warehouse.
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For example, accounts receivable and accounts payable are both included in this section, and any deferred revenue is accounted for here as well. This section also contains information about the money flowing into and out of the business for items related to its revenue-generating activities. For example, depreciation of real estate and equipment is counted against net income, but it isn't an actual expense, so it is added back in on the cash flow statement. It includes the net income the business generated for the given time period and makes a few adjustments to more accurately reflect true income. This portion of the cash flow statement contains cash flow activity directly related to the company's business activities.