[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-241524-105":53,"doc-detail-241524-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","cash-flow-construction-modified-uca-cash-flow-format-partitioning-cash-flows","Cash Flow Construction - Modified UCA Cash Flow Format - Partitioning Cash Flows","","Modified UCA cash flow format explains how cash flow activity can be partitioned to reveal drivers behind changes in cash. The document uses Star Therapeutics, Inc. financial statements to illustrate a one-minute overview that lacks detail, a ten-minute balance-sheet-driven view providing sources and uses of cash, and “???”-minute and “??? + ?” minute views using indirect and direct methods. It also highlights sustainability questions and separates operating versus investing and financing cash flows.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/cash-flow-construction-modified-uca-cash-flow-format-partitioning-cash-flows/241524/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/cash-flow-construction-modified-uca-cash-flow-format-partitioning-cash-flows/241524.png","ImageObject",442,249,{"name":88,"@type":89},"Lucas Martin","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-12","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":8},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does the one-minute cash flow statement explain cash changes?","Question",{"text":108,"@type":109},"It reports the net change in cash between the beginning and ending cash balances. It intentionally lacks detail about the underlying causes.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What does the ten-minute cash flow add beyond the one-minute summary?",{"text":113,"@type":109},"It provides balance sheet-based sources of cash and uses of cash, showing which asset increases/decreases and liability/equity changes drive the overall change in cash.",{"name":115,"@type":106,"acceptedAnswer":116},"What is the difference between the indirect and direct cash flow approaches in the document?",{"text":117,"@type":109},"The indirect method starts from net income and adjusts for non-cash and working-capital items to arrive at cash provided by operations. The direct method lists cash receipts and cash operating payments to present operating cash flows more directly.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},241524,1791300938,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":8,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":35},8796095360427,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","Cash Flow Construction: Modified UCA Cash Flow Format  \nDr. Charles W. Mulford Invesco Chair and Professor of Accounting  \nScheller College of Business Georgia Institute of Technology Atlanta, GA 30332-0520  \n(404) 894-4395  \nPartitioning Cash Flows  \nCash flow activity can be partitioned in many ways. Consider, the following example.  \nStar Therapeutics, Inc.  \nThe income statement    \nYear-ended March 31, 2018 2017  \nAmounts in (000’s)  \nNet Sales $ 20,359 $ 14,518  \nCost of sales  8,480  6,916  \nGross profit 11,879 7,602  \nCosts and expenses:  \nSelling, general and administrative expense 4,791 3,777  \nResearch and development  113  70  \nTotal costs and expenses  4,904  3,847  \nOperating income 6,975 3,755  \nInterest income  97  50  \nEarnings before income taxes 7,072 3,805  \nIncome taxes  2,762  1,199  \nNet earnings $  4,310 $  2,606  \nStar Therapeutics, Inc. (cont'd)  \nThe balance sheet    \n2018 2017  \nAssets  \nCurrent Assets:  \nCash $ 1,809 $ 1,219  \nMarketable securities 1,029 416  \nAccounts receivable, net 2,872 2,126 Inventories 4,011 1,845 Income taxes refundable - 84  \nPrepaid expenses 145 125  \nDeferred income taxes  356  154  \nTotal current assets 10,222 5,969  \nProperty and equipment, net 500 346  \nOther assets, net  56  56  \n$  10,778 $  6,371  \nLiabilities and Shareholders’ Equity  \nCurrent liabilities:  \nAccounts payable $ 399 $ 514  \nAccrued expenses 424 283  \nIncome taxes payable  180 -  \nTotal current liabilities 1,003 797  \nShareholders’ equity:  \nCommon stock 6,791 6,832  \nRetained earnings (deficit) 3,052 (1,258)  \nTreasury stock  (68) -  \nTotal shareholders’ equity  9,775  5,574  \n$  10,778 $  6,371  \nThe One-Minute Cash Flow Statement    \nStar Therapeutics, Inc.  \nCash Flow Statement Year Ended March 31, 2018  \nBeginning Cash $ 1,219  \nNet Cash Flow  590  \nEnding Cash $ 1,809  \nThe one-minute cash flow is nothing more than a reporting of the net change in cash.  \n• Lacks detail  \n• Why the change in cash?  \nThe Ten-Minute Cash Flow (balance sheet changes):  \nStar Therapeutics, Inc.  \nCash Flow Statement  \nYear Ended March 31, 2018  \nSources of cash:  \nDecreases in assets:  \nDec. in income taxes refundable $ 84  \nIncreases in liabilities and shareholders' equity: Inc. in accrued expenses 141  \nInc. in income taxes payable 180  \nInc. in retained earnings  4,310  \nTotal sources of cash $ 4,715  \nUses of cash:  \nIncreases in assets: Inc. in marketable securities $ (613)  \nInc. in accounts receivable, net (746)  \nInc. in inventories (2,166)  \nInc. in prepaid expenses (20)  \nInc. in deferred income taxes (202)  \nInc. in property and equipment, net (154)  \nDecreases in liabilities and shareholders' equity: Dec. in accounts payable (115)  \nDec. in paid in capital, net  (109)  \nTotal uses of cash  (4,125)  \nChange in cash $ 590  \nBalance sheet changes  \n• Provides detail  \n• Still, questions arise.  \n• Are cash flows sustainable?  \n• What portion of cash flow is from operations versus other sources?  \nThe \"???\"-Minute Cash Flow (indirect method):  \nStar Therapeutics, Inc.  \nCash Flow Statement  \nYear Ended March 31, 2018  \nCash Provided by Operations:  \nNet income $ 4,310  \nDepreciation expense $ 114  \nInc. in accounts receivable, net (746)  \nInc. in inventories (2,166) Dec. in income taxes refundable 84  \nInc. in prepaid expenses (20)  \nInc. in deferred income taxes (202)  \nDec. in accounts payable (115)  \nInc. in accrued expenses 141  \nInc. in income taxes payable  180  (2,730)  \nCash Provided by Operations 1,580  \nInvesting Expenditures:  \nInc. in marketable securities (613)  \nInc. in property and equipment, net  \n(adjusted for depreciation expense)  (268)  \nCash (Used) by Investments (881)  \nFinancing Expenditures:  \nDec. in paid-in-capital, net  (109)  \nChange in cash $ 590  \nThe \"??? + ?\"-Minute Cash Flow (direct method):  \nStar Therapeutics, Inc.  \nCash Flow Statement  \nYear Ended March 31, 2018  \nCash Provided by Operations:  \nCash from sales $ 19,613  \nCash production costs (10,647)  \nCash operating exp","cbCaikrj9HKKlCNX","https://ap.wps.com/l/cbCaikrj9HKKlCNX","pdf",719066,48,"English","# Partitioning Cash Flows\n## The One-Minute Cash Flow Statement\n## The Ten-Minute Cash Flow (balance sheet changes)\n## The \"???\"-Minute Cash Flow (indirect method)\n## The \"??? + ?\"-Minute Cash Flow (direct method)\n## Indirect and Direct Methods","[{\"question\":\"How does the one-minute cash flow statement explain cash changes?\",\"answer\":\"It reports the net change in cash between the beginning and ending cash balances. It intentionally lacks detail about the underlying causes.\"},{\"question\":\"What does the ten-minute cash flow add beyond the one-minute summary?\",\"answer\":\"It provides balance sheet-based sources of cash and uses of cash, showing which asset increases/decreases and liability/equity changes drive the overall change in cash.\"},{\"question\":\"What is the difference between the indirect and direct cash flow approaches in the document?\",\"answer\":\"The indirect method starts from net income and adjusts for non-cash and working-capital items to arrive at cash provided by operations. The direct method lists cash receipts and cash operating payments to present operating cash flows more directly.\"}]","Cash Flow Construction - Modified UCA Cash Flow Format - Partitioning Cash Flows | PDF",1789176809]