Statement Categories
FASB 95 does not use as many major categories for sources and uses as we listed above. Instead, those 10 types of sources and uses combined into three major categories: operating activities, investing activities, and financing activities
operating activities are defined to be all transactions that are not investing or financing activities. These transactions include the cash inflows associated with sales revenues and the cash outflows associated with operating expenses, including payments to suppliers of goods or services and payments for wages, interest, and taxes.
operating activities