Operating activities include long-term borrowing and repaying cash from lenders,stockholder investments and dividends paid to stockholders.

Operating Activities

Part of cash flow analysis, these involve the core business activities of a company including production, sales, and delivery of its product or service.

Long-Term Borrowing

Loans or debts obtained with repayment schedules extending over a period longer than one year.

Dividends Paid

A corporation's distribution of earnings to its shareholders, generally as a profit allocation.