Title:
Customer-Related Notes Receivable and Reclassified Cash Flow Provided by Operating Activities
Customer-Related Notes Receivable and Reclassified Cash Flow Provided by Operating Activities
| 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 | 2006-06-20T20:31:02Z | |
| dc.date.available | 2006-06-20T20:31:02Z | |
| dc.date.issued | 2005-04 | |
| dc.description.abstract | In February, 2005, the Securities and Exchange Commission directed the Chief Financial Officers of various companies to begin reporting customer-related notes receivable, including sales-type lease receivables, as operating cash flow. The SEC's attention was drawn to this subject, in part, by our April 2004 report titled, "Cash-Flow Reporting Practices for Customer-Related Notes Receivable." In that report we identified various companies who reported as investing cash flow changes in customer-related notes receivable and sale-type lease receivables. Following the SEC's action, these companies will now report changes in the balance of these receivables in the operating section of the statement of cash flows. This update reviews the impact of the SEC's action on the operating cash flows of the companies included in our original report. | en |
| dc.format.extent | 63460 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.uri | http://hdl.handle.net/1853/10684 | |
| dc.language.iso | en_US | en |
| dc.publisher | Georgia Institute of Technology | en |
| dc.title | Customer-Related Notes Receivable and Reclassified Cash Flow Provided by Operating Activities | 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 |
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