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Dictionary by pitch.dog
Cash flow & liquidity · Core

Operating cash flow

Also called: cash from operations, CFO

ELI5

Cash generated or used by operating activities under the applicable reporting method.

Used in conversation

“The team needs one controlled copy of operating cash flow, with an owner and date.”

Pitch context

You will see “Operating cash flow” in financial models, budgets, board packs and investor materials when the discussion reaches cash flow & liquidity.

Why it matters: In cash flow & liquidity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Connected terms

  • Free cash flowOperating cash flow comes from the cash-flow statement’s operating category; free cash flow is a non-GAAP or alternative calculation whose definition must be stated.
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Sources & evidence · 4

Direct term-level sources and supporting source families.