A.

Cash Flow from Operating Activities

Cash Receipt
 Sales of goods and services
 Cash receipts from quasi-external operating transactions
 Reimbursements of operating activities
 Cash receipts related to program loans
Cash Payments
 To acquire materials for providing services and manufacturing goods for resales
 Cash payments to employees for services
 Cash payment considered to be operating activities of the grantor
 Cash payment to the other suppliers for other goods and services
B. Cash Flow from Investing Activities

Cash Receipt
 Cash receipts from collections of loans and sales of other agencies’ debt instruments
 Cash receipt from sales of equity instruments and returns from investments in those
instruments
 Cash receipt from interest and dividends received as returns on loans, debt instruments
of other agencies, equity securities, and cash management or investment pools
 Cash receipts from investment pools the agency is not using as a demand account
Cash Payments
 Cash payments for loans, and acquisition of debt instruments of other entities
 Cash payments to acquire equity instruments
 Cash payments into investment pools that the agency is not using as a demand account
C. Cash Flow from Financing Activities

Cash Receipt
 Receipts from proceeds of issuing or refunding bonds and other short or long-term
borrowings used to acquire, construct or improve capital assets
 Receipts from capital grants awarded to governmental enterprise or other contributions
for capital assets
 Receipts from sales of capital assets and proceeds from insurance on capital assets that
are stolen or destroyed
 Receipts from special assessments or property and other taxes levied for capital
purposes
Cash Payment

 Payments to acquire, construct or improve capital assets

 Payments on principal and interest or refunding on amounts borrowed for capital assets
 Payments to other funds except for quasi-external operating transactions