Editing Cash flow statement (section)

===Operating activities===
Operating activities include the [[Production (economics)|production]], [[sales]] and delivery of the company's product as well as collecting payment from its customers. This could include purchasing raw materials, building inventory, advertising, and shipping the product.

Operating cash flows include:<ref name="Epstein, p. 93"/><ref name="Answers"/>
* Receipts for the sale of loans, debt or equity instruments in a trading portfolio
* Interest received on loans
* Payments to suppliers for goods and services
* Payments to employees or on behalf of employees
* Interest payments (alternatively, this can be reported under financing activities in IAS 3)
* Purchases of merchandise 

Items which are added back to (or subtracted from, as appropriate) net income (which is found on the Income Statement) to arrive at cash flows from operations generally include:<ref>{{Cite web |last=Javed |first=Rashid |date=2016-12-28 |title=Operating activities section by indirect method |url=https://www.accountingformanagement.org/operating-activities-section-by-indirect-method/ |access-date=2025-04-24 |website=Accounting For Management |language=en-US}}</ref>
* [[Depreciation]] (loss of tangible asset value over time)
* [[Deferred tax]]
* [[Amortization (business)#Accounting|Amortization]] (loss of [[intangible asset]] value over time)
* Any gains or losses associated with the sale of a non-current asset, because associated cash flows do not belong in the operating section (unrealized gains/losses are also added back from the income statement)
*Dividends received general reserves