Find out what to include in a cash flow statement, as well as its limitations and how cash flow is calculated.

Just about everyone has heard the phrase “cash is king” in investing. That’s true for business finances, too. Cash flow is how businesses pay their employees, buy materials and cover basic expenses.

Amortization expense refers to the depletion of intangible assets and can be a major source of expenditure on the balance sheet of some companies. Amortization is always a non-cash expense. Therefore, ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Michael Boyle is an experienced financial ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Small-business owners and their creditors are wise to pay careful attention to the three major financial statements: the balance sheet, income statement and statement of cash flow. Managers have some ...