Cash Flows From Capital and Related Financing Activities
Cash flows from capital and related financing activities include acquiring and disposing of capital assets, borrowing money to acquire, construct or improve capital assets and repaying the principal and interest amounts related to these activities.
Cash inflows (proceeds) from capital and related financing activities include:
- Cash proceeds from issuing or refunding bonds and other short and long-term borrowings used to acquire, construct and improve capital assets.
- Cash receipts from contributions made by other governments, organizations or individuals for the specific purpose of defraying the cost of acquiring, constructing or improving capital assets.
- Cash receipts of capital grants awarded to the agencies.
- Cash receipts from sales of capital assets and proceeds from insurance on capital assets that are stolen or destroyed.
- Cash receipts from special assessments or property and other taxes levied for capital purposes.
- Cash receipts from state appropriations to acquire, construct and improve capital assets.
Cash outflows (payments) from capital and related financing activities include:
- Cash payments to acquire, construct, or improve capital assets.
- Cash payments for principal and interest on borrowings to acquire, construct and improve capital assets.
- Other principle payments to vendors who have extended credit to an agency directly for purpose of acquiring, constructing or improving capital assets.
- Chart of accounts for the capital and related financing section
