Title:
Non-Cash Investing and Financing Activities and Free Cash Flow
Non-Cash Investing and Financing Activities and Free Cash Flow
| dc.contributor.author | Mulford, Charles W. | |
| dc.contributor.author | Ely, Michael L. | |
| dc.contributor.author | Patel, Amit | |
| dc.contributor.author | Martins, Mario | |
| dc.contributor.corporatename | Georgia Institute of Technology. College of Management | en_US |
| dc.contributor.corporatename | Georgia Institute of Technology. Financial Analysis Lab | en_US |
| dc.date.accessioned | 2006-06-20T20:29:51Z | |
| dc.date.available | 2006-06-20T20:29:51Z | |
| dc.date.issued | 2004-12 | |
| dc.description.abstract | Items of property, plant and equipment are often acquired through non-cash investing and financing activities. In these transactions, equipment-purchase financing is provided at the time of purchase. While such transactions increase a company's productive capacity, they are not reported as capital expenditures in the statement of cash flows. Accordingly, free cash flow calculated based on capital expenditures reported in the statement of cash flows will often be overstated when assets are acquired through such non-cash transactions. In this report we look at a series of non-cash investing and financing transactions and assess their effects on calculated free cash flow. | en |
| dc.format.extent | 205822 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.uri | http://hdl.handle.net/1853/10681 | |
| dc.language.iso | en_US | en |
| dc.publisher | Georgia Institute of Technology | en |
| dc.title | Non-Cash Investing and Financing Activities and Free Cash Flow | en |
| dc.type | Text | |
| dc.type.genre | Technical Report | |
| dspace.entity.type | Publication | |
| local.contributor.corporatename | Scheller College of Business | |
| relation.isOrgUnitOfPublication | a2f83831-ae41-4d65-82ff-c8bf95db4ffb |