What all goes on cash flow statement using an indirect method? How would it show on the sheet?

The cash flow statement is a financial statement that provides information about the cash inflows (receipts) and cash outflows (payments) of a company during a specific period of time. It reports on the company's operating activities, investing activities, and financing activities.

The indirect method is one of the two methods commonly used to prepare the cash flow statement. Under the indirect method, the net income reported on the company's income statement is adjusted to reconcile it to the net cash provided by operating activities. Here's an overview of the main sections of a cash flow statement using the indirect method:

1. Operating Activities:
- Net income: Start with the net income reported on the company's income statement.
- Adjustments: Make adjustments to net income for non-cash expenses (e.g., depreciation and amortization) and non-operating items (e.g., gains or losses on the sale of assets) that affect net income but don't involve actual cash transactions.
- Changes in working capital: Account for changes in current assets (e.g., accounts receivable, inventory) and current liabilities (e.g., accounts payable, accrued expenses) that affect cash flows from operating activities.

2. Investing Activities:
- Purchase and sale of property, plant, and equipment: Include cash inflows from the sale of assets and cash outflows for the purchase of new assets.
- Purchase and sale of investments: Include cash inflows from the sale of investments and cash outflows for the purchase of new investments.
- Lending and collecting loans: Include cash inflows from loans made to others and cash inflows from the collection of loans made by the company.

3. Financing Activities:
- Issuance and repurchase of debt: Include cash inflows from new borrowings and cash outflows for debt repayments.
- Issuance and repurchase of equity: Include cash inflows from issuing new shares or receiving contributions from owners and cash outflows for repurchasing shares or paying dividends.

These sections, representing the operating, investing, and financing activities, are then summed up to determine the net increase or decrease in cash for the period, which is typically presented at the bottom of the cash flow statement.

It's important to note that the presentation format of a cash flow statement may vary across different companies and jurisdictions. However, the core principles and sections described above remain consistent.