Worked-example setupScope and assumptions
- Cedar Trail and all amounts are fictional and supplied for instruction.
- The restricted-cash population and transaction translation conclusions are supplied.
- The internal transfer connects two accounts already included in the combined population.
- Period
- Year ended December 31, Year 4
- Units
- US dollars
- Rounding
- Retain full precision; display whole dollars with commas
Location bridge
Opening cash of $400,000, cash equivalents of $100,000, and restricted cash of $50,000 form a $550,000 combined population. Ending locations contain $450,000, $80,000, and $90,000, or $620,000. The restricted balances appear outside the cash caption but remain in the supplied statement population.
Activity and translation
Supported translated operating receipts of $700,000 less payments of $600,000 produce $100,000 operating cash. The indirect bridge independently reaches the same amount. Investing uses $(70,000) and financing provides $30,000, so the three sections increase cash by $60,000.
The supported opening and ending translated populations differ by $70,000. After the $60,000 activity increase, the remaining $10,000 is the exchange-rate effect. It is displayed separately, not inside operating cash flow.
A $40,000 transfer from unrestricted to restricted cash changes location but not the population. Both bank legs remain in the evidence ledger and eliminate from activity sections. The $25,000 foreign lease commencement is noncash.
Release reading
The population rollforward, direct-indirect check, internal-transfer control, and noncash exclusion all pass. Release still depends on source completeness, the supplied restriction and rate conclusions, cross-surface disclosure and digital ties, and authorization. A tied endpoint cannot grant those judgments.
Quantitative companions
Choose from 2 ways to work with this calculation.
Verified calculation · advanced cash flow analysis
The curriculum loader recomputed this example before it entered the site build. Expand any structured input to inspect the stated facts.
- direct operating payments
- 1 field
Inspect data
{
"translated_operating_payments": 600000
}- direct operating receipts
- 1 field
Inspect data
{
"translated_customer_and_other_receipts": 700000
}- ending cash
- 450,000
- ending cash equivalents
- 80,000
- ending restricted cash
- 90,000
- financing cash flows
- 1 field
Inspect data
{
"translated_financing_receipts_net": 30000
}- fx effect
- 10,000
- indirect adjustments
- 1 field
Inspect data
{
"noncash_and_timing_adjustments": 20000
}- internal population transfers
- 2 fields
Inspect data
{
"restricted_location": 40000,
"unrestricted_location": -40000
}- investing cash flows
- 1 field
Inspect data
{
"translated_investing_payments": -70000
}- net income
- 80,000
- noncash activities
- 1 field
Inspect data
{
"foreign_lease_commencement": 25000
}- opening cash
- 400,000
- opening cash equivalents
- 100,000
- opening restricted cash
- 50,000
- reported direct operating cash flow
- 100,000
- reported ending cash population
- 620,000
- reported financing cash flow
- 30,000
- reported indirect operating cash flow
- 100,000
- reported investing cash flow
- -70,000
- reported net change before fx
- 60,000
Recomputed result
| Measure | Value |
|---|---|
| acquisition net cash flow | 0 |
| actual ending cash population | 620,000 |
| cash population difference | 0 |
| direct indirect difference | 0 |
| direct operating cash flow | 100,000 |
| disposal net cash flow | 0 |
| expected ending cash population | 620,000 |
| financing cash flow | 30,000 |
| fx effect | 10,000 |
| indirect operating cash flow | 100,000 |
| internal transfer sum | 0 |
| investing cash flow | -70,000 |
| net change before fx | 60,000 |
| noncash activity total | 25,000 |
| opening cash population | 550,000 |