 an idea of what the revenue will be and therefore what the cash receipts will need the production budget, the raw materials budget, the direct labor budget. A lot of these items, these budgets are going to be necessary, of course, before we get down to the cash budget so that we can see what we believe will actually be the cash inflows and the cash outflows. Also important to note that that's what the cash budget is doing. It's measuring the inflows and the outflows of the cash. Therefore anything that is cash related will typically be in the cash budget. We need to have increases that are going to be cash within the time period and decreases cash related in the time period. That seems obvious, but we got to point that out because it's not as obvious as we may think or may consider because of course the other statement that measures activity over time is the income statement and it's not on a cash basis. So you could point out things therefore that are on the income statement that may not be on the cash flow statement. For example, depreciation is a common example of an item that reduces the net income, but is not on the cash flow statement. There's no cash affected. So it's on one timing type of report income statement, not on another kind of timing or activity type report, which is the cash flow statement. The cash flow statement will also report those kind of timing types of things that won't be on the income statement because they're not they're not part of the basically the performance of that period. So for example, if we were to take a loan or something like that increase in the loan or to pay off a loan, then that typically isn't on the income statement. The journal entry for that would be increasing or decreasing cash and the other side being loan possibly interest expense on the on the or interest revenue depending on what we're doing on the income statement. But the loan itself and the cash on maybe a transaction then that shows activity happening from a cash basis to make sure that our cash flow is sufficient to cover our needs, but not too much so that we're wasting the purchasing power of cash. So we could go in and describe kind of the differences between the things that will be on a cash flow statement from those items on the income statement.