Cash Flows From Noncapital Financing Activities
Cash flows from noncapital financing activities include borrowing money and repaying the principal and interest on amounts borrowed for purposes other than to acquire, construct or improve capital assets.
Cash inflows (proceeds) from noncapital financing activities include:
- Cash receipts from state appropriations.
- Cash proceeds from short and long-term borrowings used for purposes other than to acquire, construct and improve capital assets.
- Cash receipts from grants and voluntary non-exchange transactions (gifts) not used for capital assets or for specific activities considered to be operating activities of the grantor.
- Cash received from other funds except amounts used for capital assets, quasi-external operating transactions or reimbursement for operating activities.
- Cash received from property and other taxes not specifically restricted for capital purposes.
Cash outflows (payments) from noncapital financing activities include:
- Cash payments for principal and interest on borrowings for purposes other than to acquire, construct and improve capital assets.
- Grant payments to other governments or organizations not considered as operating activities of the grantor.
- Cash paid to other funds except for quasi-external operating transactions.
- Chart of accounts for the noncapital financing section
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