Finance & Accounting / Treasury
Operating Cash Flow OCF, CFO
The cash a business actually generated from running its core operations over a period.
The fork, why two teams get different numbers
Two axes of disagreement.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: FASB ASC 230 (Statement of Cash Flows) ยท IAS 7