 In this presentation, we will take a look at classifications of cash flows on the statement of cash flows. There's going to be three major categories on the statement of cash flows. Those will be operating activities, investing activities, and financing activities. So our goal here, when we go through the statement of cash flow as we work through the statement of cash flows, it's going to be in part to decide which area these cash flows should go. They go into operating, investing, or financing. It's going to be common questions and common problems and really just information we need to know when reading the statements of cash flows. So we'll start off with the operating activities. We're just going to look at the major components of the cash flows within the operating activities. So we'll talk about inflows and outflows. Remember what we're talking about here is cash. So when we're talking about the statements of cash flows, we're talking about cash flows.