The classification of cash flows into the operating, investing, and financing categories in the proposed presentation model is based on the classification of the related asset or liability. Therefore some differences may occur in how an entity classifies its cash flows using existing guidance from how it would classify its cash flows using the proposed format. For example, cash flows from investing in operating assets under current U.S. GAPP are classified as investing cash flows, whereas under the proposed format they would be classified as operating cash flows.