Although loans to or investment in other companies are classified as investing activities and repayment of amounts borrowed are classified as a financing activity, cash receipts from dividends and interest and cash payments for interest are classified as operating activities. The financing section of Hershey’s fiscal 2008 statement of cash flow indicates that net cash used from financing activities of $413,452,000 and Tootsie Roll disclosed a net use of cash of $38,666,000.