Cash Flow

Cash Flow means:
the amount of money available to a business or investor after all periodic cash payments have been deducted from cash income. Cash flow is not the same as taxable income. Some items subtracted from cash flow to derive taxable income are money received from loans, depreciation, and amortization deductions. Some items that are added to cash flow to derive taxable income are loans retired and purchases of long-term assets.

See Depreciation in the United States Encyclopedia of Law and Depreciation in the World Encyclopedia of Law.

Description and Definition of Cash Flow

The difference between cash receipts and disbursements over a specified period of time. Net profits plus all non cash expenses. Money coming into a company and being paid out by the company.

Resources

See Also

Further Reading

• Cash Flow in the West's Tax Law Dictionary
• Cash Flow in “A Dictionary of Taxation”