Although loans to or investments in other companies are classified as investing activities and repayments of amounts borrowed are classified as a financing activitiy, 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 flows 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.