Cash flows from investing activities include making and collecting loans (except for program loans) and the acquisition and disposition of debt or equity instruments.
Cash inflows (proceeds) from investing activities include:
- Cash receipts from collections of loans (except for program loans) and sales of other agencies' debt instruments.
- Cash receipts from sales of equity instruments and returns from investments in those instruments.
- Cash receipts from interest and dividends received as returns on loans (except for program loans), debt instruments of other agencies, equity securities, and cash management or investment pools.
- Cash receipts from investment pools the agency is not using as a demand account.
Cash outflows (payments) from investing activities include:
- Cash payments for loans (other than program loans), and acquisition of debt instruments of other entities.
- Cash payments to acquire equity instruments.
- Cash payments into investment pools that the agency is not using as a demand account.
- Chart of accounts for the investing section
Next: Reconciliation of Operating Income to Net Cash Flow From Operating Activities
