what are operating business activities 
cash flow from operating business activities usually the first section of the cash flow statement includes items from both the income statement and the current portion of the balance sheet the cash flow statement adjusts net income by adding back non cash items like depreciation and amortization it then accounts for changes in balance sheet items such as accounts receivable and accounts payable by adding or subtracting their impact on net income these line items impact the net income on the income statement but don t result in a movement of cash in or out of the company it s uncommon for organizations except nonprofits to have routinely negative operating cash flow 