Theme: Cash flow statements

Depreciation and amortization: how much an asset loses value over the course of its lifetime

Changes in working capital: transactions that affect current assets or liabilities

Accounts receivable: money owed to the company by clients and customers 

Accounts payable: money the company owes to clients and customers

Inventory: sellable products or goods

Investing activities include changes to long-term assets, such as real estate, and changes in capital expenditures (CapEx). Line items for this section include: 

• 
  PP&E purchases: plant, property, and equipment (PP&E) purchases, such as warehouse space, office equipment, or production plants
  
• 
  Proceeds from PP&E sales: money generated from selling PP&E
  
• 
  Purchase of marketable securities: buying stocks or bonds
  
• 
  Proceeds from sale of marketable securities: money generated from selling stocks or bonds
  
• 
  Business acquisition proceeds: money made or spent as part of acquiring another business or part of the company being acquired
  

Cash flows from financing activities involve any money spent or generated from issuing debt, paying dividends to shareholders, and repaying long-term loans. Line items in the financing activities section include:

• 
  Dividend payments: Revenue or earnings redistributed to shareholders as cash or stock reinvestments
  
• 
  Repurchase of common stock: Buying back previously issued public shares 
  
• 
  Proceeds from issuing debt: Money made by selling debt to investors
  
• 
  Repayments of long-term debt: Money spent to repay loans