A business also records amortization for cash-flow statements differently, depending on if the company chooses the direct accounting method or the indirect method. A cash-flow statement is a type ...

Cash flow is calculated using the direct (drawing on income statement data using cash receipts and disbursements from operating activities) or the indirect method (starts with net income ...

Natalya Yashina is a CPA, DASM with over 12 years of experience in accounting including public accounting, financial reporting, and accounting policies. Suzanne is a content marketer, writer, and ...

This often looks like simply subtracting transactions that were earned but not paid within a certain time with a specific line-item notation on the cash flow statement. The direct method starts ...