Answer:
Cash flow from operating activities:
Cash generated from interest
Revenue from sales
Cash disbursed for interest payments
Payments made to vendors
Not considered a Cash Flow from Operating Activities:
Proceeds from equity sales
Expenditures on purchasing a new facility
Cash acquired from selling equipment
Cash lent to other parties
Buyback of common shares
Cash dividends given to shareholders
Explanation:
Transactions classified as operating cash flows pertain to standard business operations, whereas those considered non-operating cash flows relate to investment or financing activities within a company.
For example, selling inventory typically occurs during regular business operations, as do supplier payments.
