Asked by Sonja Knezic on Apr 25, 2024

Cash payments to repay the principal amount of debt are reported as a cash outflow in the investing activities section of the statement of cash flows.

Investing Activities

Transactions involving the purchase and sale of long-term assets or investments, part of a company’s cash flow.

Cash Payments

Financial transactions involving the outflow of cash to settle obligations or purchase goods and services.

Debt Principal

The original amount of money borrowed or the remaining balance of a loan, exclusive of interest.

Digest the information about elements and their classifications in the statement of cash flows.
Accurately enumerate and categorize operations, financing, and investment activities.

Learning Objectives

Digest the information about elements and their classifications in the statement of cash flows.
Accurately enumerate and categorize operations, financing, and investment activities.