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A line that slopes downward from left to right has a
Investing Activity
Financial actions that involve purchasing or selling long-term assets and other investments, affecting the capital structure of an organization.
Financing Activity
Transactions and events that involve raising capital and repaying investors, including issuing equity, obtaining loans, and repaying debt, as part of the cash flow statement.
Statement of Cash Flows
A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, segregating the analysis into operating, investing, and financing activities.
Operating Activity
Business activities directly related to the production and delivery of goods and services for profit.
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