(v4440.00) Cash bef. External Financing

On the Indirect Cash Flow Statement, this account is calculated as follows:

  (v4430.00)  Cash bef. Fin. Cost & Ext. Fin.

- (v1400.00)  Interest Expense

- (v1800.00)  Preferred Dividends

- (v1900.00)  Total Common Dividends

+ (v1902.00)  Payout to Shareholders

= (v4440.00)  Cash bef. External Financing