How do certain items hit the CF statement?

Colonel_Sanders's picture
Rank: Baboon | 159

How do pre-paid expenses and security deposits hit the cash flow statement? I typically have my depreciation and amortization schedule where all capex and investment in intangibles are accounted for and fed into the CF statement VIA a Capital Expenditures and Investment in Intangibles line item.

But how do a security deposits and other deposits get factored in? I cant have them as capex or inatng. inv. and they're not expenses. I think it should be captured somewhere, should I just feed this off of the PF balance sheet into the CF statement?

Is this a CF from operations? What is the actual line item?

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Jul 24, 2009
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