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Statement of Cash Flows
A formal statement of the cash received and disbursed through an organization. The statement of cash flows is separate into three sections that are investing activities (usually both a source and a use of cash), operating activities (usually a source of cash), and financing activities (usually a source and use of cash). When cash is paid or received for more than one activity it is allocated to that activity which is the prime motivation for the cash flow. For example there are many organizations which consider cash spent on new equipment to be an investment activity rather than an operating activity.
A mortgage may be defined as a pledge of property to secure a debt payment; in this context, we will use the term property to mean real estate. If the
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Clean Opinion - AUDIT opinion not qualified for any material scope restrictions nor departures from GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). Also called UNQUALIFIED OPINION
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