A cash flow statement consists of three sections: operating, investing and financing. Companies report investing and financing activities directly on a cash basis, but often use the indirect method to ...

Amortization expense refers to the depletion of intangible assets and can be a major source of expenditure on the balance sheet of some companies. Amortization is always a non-cash expense. Therefore, ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Cash flow is the lifeblood of a business. It's the stream of money coming in and going out that keeps operations running, pays bills, and helps a company to grow. For small business owners and ...

In financial accounting and taxes, attributing expenses to the correct category isn’t just a tip or guideline; it’s a requirement when filing IRS forms, requesting grant funds, or reporting to ...

Free cash flow per share is a critical metric for assessing a company's long-term value. Understanding varying cash flow types helps clarify a company's financial activities. Investing decisions are ...