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LICENSING NEWS A R C H I T E C T U R EI N T E R I O RD E S I G NL A N D S C A P EA R C H I T E C T U R EX an n u an r y 2 018C hair s ColumnRecovery, Restoration, Resiliency When Hurricane Harvey

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What is c hair s column?

C hair s column is a section in a financial statement that shows the cash flow activities of a company.

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Companies that prepare financial statements in accordance with accounting standards are required to include a c hair s column.

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To fill out the c hair s column, one needs to categorize cash flows into operating, investing, and financing activities.

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The purpose of the c hair s column is to provide insight into how a company generates and uses cash.

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Information such as cash receipts from customers, cash paid to suppliers, and cash used for investments must be reported on the c hair s column.

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