Cash Flow from Investing and Financing Activities

Investing Activities

The cash flow from investing activities is the net cash flow provided or used in the investing activities. It is calculated as follows:

+ Proceeds from Sale of Assets

- Purchases of Property and Equipment

= Total Net Cash Provided (Used) by Investing Activities

Financing Activities

The cash flow from financing activities is the net cash flow provided or used in the investing activities. It is calculated as follows:

+ Net Borrowing under Line of Credit Agreement

+ Proceeds from New Borrowings

- Repayment of Loans

- Principal Payments under Capital Lease Obligations

- Dividends/Distributions/Withdrawals Paid

+ Proceeds from Issuance of Stock

+ Partner/Owner Capital Contributions

=Total Net Cash Provided (Used) by Financing Activities

We will combine the cash flow from investing and financing activities with the cash flow from operations to construct our statement of cash flows.

The complete cash flow statement for Always Ahead Inc. is presented below: