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, ...

Learn how to calculate operating cash flow margin, a vital indicator of earnings quality and efficiency, with a detailed formula and practical example.

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 ...

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 ...