Bruns, William J., Jr., and Julie H. Hertenstein. "Statements of Cash Flows: Three Examples." Harvard Business School Case 193-103, February 1993. (Revised November ...

For example, depreciation of real estate ... section of the cash flow statement. The indirect cash flow method starts with the business's net income and makes a series of adjustments.

The direct method presents actual cash receipts and payments from operating activities. Instead of starting with net income, it lists cash inflows and outflows to core business operations.

If a business receives goods or services ... more frequently changing views of profitability. For example, under the cash basis method, retailers would look extremely profitable in Q4 as ...

Bruns, William J., Jr., and Julie H. Hertenstein. "Statements of Cash Flows: Three Examples TN." Harvard Business School Teaching Note 193-173, June 1993. (Revised ...