This account on the Cash Flow Statement captures the Cash Surplus or Cash Deficit that is generated or required by operations in a given period. Depending on which Funding Options are selected, a Cash Surplus is used to pay dividends, repay debt, and/or invest in marketable securities.
Cash Deficits are funded by reducing marketable securities, issuing additional debt or relying on “negative dividends” (funding from a parent company).
Net Cash Provided is determined as follows:
(v4100.00) Cash Flow from Operations
+ (v4200.00) Non-Operating Income
- (v1170.00) Gain on Sales of Assets
+ (v4110.00) Non-Operating Sources
- (v4150.00) Non-Operating Uses
- (v4080.00) Cash Flow Adjustment: Source
- (v1400.00) Total Interest Expense
- (v3290.00) Current Non-Operating Taxes
- (v1800.00) Preferred Dividends
+ (v2830.01) Proceeds from Sale of Common Stock
= (v4250.00) Net Cash Provided