Cash Flows Increases in Cash Decreases in Cash Operating Operating (receipts from (payments for revenues) expenses) Cash Investing Investing (receipts from sales of (payments for aquiring noncurrent assets) noncurrent assets Financing (receipts from issuing equity and debt securities) c14-9C14 - 9 Cash Flows Increases in Cash (receipts from revenues) (payments for expenses) (receipts from sales of noncurrent assets) (receipts from issuing equity and debt securities) (payments for aquiring noncurrent assets) Decreases in Cash Operating Investing Financing Operating Investing Cash