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Operating cash flow

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In financial accounting, operating cash flow (OCF), cash flow provided by operations or cash flow from operating aStatements (January 2007)</ref>

To calculate cash generated from operations, one must calculate cash generated from customers and cash paid to suppliers. The difference between the two reflects cash generated from operations.

Cash generated from customers

  • revenue as reported
  • - increase (decrease) in trade receivables
  • - investment income (disclosed separately)
  • - other income that is non cash and non sales related
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