BALANCE SHEET LIABILITIES ASSETS Current Assets Current Liabilities Current assets - Current liabilities - Working Capital (the Sfor operations) OPERATING CASH FLOWS Long-term Liabilities Long-Term Assets FINANCING CASH FLOWS INVESTING CASH FLOWS EQUITY When assets increase, cash is used to purchase/increase the asset) When assets decrease, cash is released (by selling/decreasing the asset) When liabilities/equity increase, cash is released (by not paying for something, or increasing equity) When liabilities/equity decrease, cash is used (by paying some debt, or decreasing equity) Focus BALANCE SHEET LIABILITIES ASSETS Current Assets Current Liabilities Current assets - Current liabilities - Working Capital (the Sfor operations) OPERATING CASH FLOWS Long-term Liabilities Long-Term Assets FINANCING CASH FLOWS INVESTING CASH FLOWS EQUITY When assets increase, cash is used to purchase/increase the asset) When assets decrease, cash is released (by selling/decreasing the asset) When liabilities/equity increase, cash is released (by not paying for something, or increasing equity) When liabilities/equity decrease, cash is used (by paying some debt, or decreasing equity) Focus