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Cash Flows From Operating Activities

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Cash flows from operating activities result from providing services and producing and delivering goods. In addition, cash flows from operating activities include all other transactions that do not fit one of the three other classifications (for example, capital and related financing activities, noncapital financing activities and investing activities).

Cash inflows (proceeds) from operating activities include:

  • Cash receipts from sales of goods and services.
  • Cash receipts from quasi-external operating
    transactions new window    .
  • Cash receipts for activities considered operating activities of the grantor government, unless specifically classified as another category.
  • Cash receipts for reimbursements of operating activities.
  • Cash receipts related to program loans.
  • Cash contributions to a defined benefit pension plan administered through a trust that meets the criteria in GASB Statement 68, Accounting and Financial Reporting for Pensions, paragraph 4 or to a defined benefit other post-employment benefits (OPEB) plan administered through a trust that meets the criteria in GASB Statement 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, paragraph 4.
  • Cash receipts for other activities not meeting the criteria of the other categories.

Cash outflows (payments) from operating activities include:

  • Cash payments to acquire materials for providing services and manufacturing goods for resale.
  • Cash payments to employees for services.
  • Cash payments considered to be operating activities of the grantor.
  • Cash payments for quasi-external operating transactions.
  • Cash payments for program loans.
  • Cash payments for pensions or OPEB regardless of whether the defined benefit pension plan or defined benefit OPEB plan is administered through a trust that meets the specified criteria of either GASB 68, paragraph 4 or GASB 75, paragraph 4, respectively.
  • Cash payments to other suppliers for other goods and services.
  • Cash payments for taxes, duties, fines, and other fees and penalties.
  • Cash payments for other activities not meeting the criteria of the other categories.
  • Chart of accounts for the operating section new window

Next: Cash Flows From Noncapital Financing Activities