Nice try! No, investment earnings should be classified in the investing activities category.
The statement of cash flows is not intended to replicate, on a cash basis, the operating statement. It is intended to complement the accrual-basis financial statements. The classification of cash flows provides functional information about financing and investing activities. This approach concentrates on the underlying nature of a transaction. However, interest received on qualifying program loans should be classified as operating inflows.
See Cash Flows From Investing Activities for further review.
