This funds flow account consists of all sources of accounting “funds” for any period. The formula:
(v1750.00) Net Income
- (v1170.00) Gain on Sale of Assets
- (v2420.03) Earnings from Investments: Equity
+ (v4000.00) Proceeds from Sale of Assets
+ (v2420.05) Dividends from Subsidiaries
+ (v2190.01) Depreciation Expense: Funds Flow
+ (v2400.03) Amortization of Goodwill
+ (v2410.03) Amortization of Other Intangibles
+ (v2780.01) Change in Minority Interest
+ (v2800.01) Increase in Total Liabilities
+ (v2820.01) Proceeds from Sales of Preferred Stock
+ (v2840.01) Chg. in Common Stock (Net of Treasury)
+ (v2880.01) Increase in Other Equity
+ (v2870.01) Increase in Currency Translation Adjustments
+ (v3000.00) Funds Flow Adjustment: Sources
= (v3010.00) Total Sources of Funds