Distributions received from equity method investees that are deemed a return of investment (see FSP 6.9.4 for further discussion).Investments accounted for as trading securities under ASC 320-10, when there is a stated intent to buy and sell securities with the objective of generating trading profits, should be classified as operating activities rather than investing activities.

However, interest income or dividend income received in cash on such investment securities is an operating cash inflow. Gross cash receipts or cash payments resulting from the acquisition or sale of debt securities (classified as available-for-sale or held-to-maturity) or equity securities of other reporting entities.Insurance proceeds directly attributable to casualty losses related to productive assets (see FSP 6.9.22 for further discussion).Note that even though the gain or loss associated with a disposition could theoretically represent a separately identifiable source or use of cash, ASC 230-10-45-12(c) precludes such bifurcation. Cash flows from purchases and sales of property, plant, and equipment and other productive assets, including business combinations (see FSP 6.9.15 for further discussion) and successful sale-leaseback transactions.Transfers and servicing of financial assetsĪs discussed in ASC 230-10-45-12, the following items should be classified as investing activities: Revenue from contracts with customers (ASC 606) Loans and investments (post ASU 2016-13 and ASC 326) Investments in debt and equity securities (pre ASU 2016-13) Insurance contracts for insurance entities (pre ASU 2018-12) Insurance contracts for insurance entities (post ASU 2018-12) IFRS and US GAAP: Similarities and differences Business combinations and noncontrolling interestsĮquity method investments and joint ventures

Investing cash flow