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 Financing (receipts from issuing (payments for dividends, and equity and debt securities) redemption of debt securities) c14-10C14 - 10 Cash Flows Increases in Cash (receipts from revenues) (payments for dividends, and redemption of debt securities) (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 Financing Cash