Cash flow from operations
Lists cash receipts from sales, cash expenses, rent payments, salaries paid to employees, payments to vendors, transaction fees, inventory purchases, etc.. It can consider changes in accounts receivable balances from customers paying their bills (or not) or accounts payable if you delay paying a supplier or pay down a balance. Cash flows from operating activities are all to do with ongoing, day to day transactions that occur within the period of the statement. Sometimes this is abbreviated as CFO (Cash From Operations) but that’s the same as chief financial officer, so we prefer operating cash flow OCF.
Cash flow from investment
This type of cash transaction is about long term assets and liabilities. The name is slightly confusing as it might make you think of personal investments in stocks and bonds – instead, think of it as the company using cash to make investments in assets that will hopefully pay off down the road. This can include purchases or sales of equipment
Cash from Financing
This type of cash considers cash coming from or going to investors and banks. It can included paying down debt, taking on new debt, buying back stock, issuing new stock, paying dividends, etc.