CFFO

(redirected from Cash Flows From Operations)
Also found in: Financial.
AcronymDefinition
CFFOChildren First for Oregon (Portland, OR)
CFFOChristian Farmers Federation of Ontario (Canada)
CFFOcash flow from operating activities
CFFOCash Flows From Operations
CFFOCenter for the Future of the Oceans (Monterey Bay Aquarium, CA)
CFFOChief Financial and Facilities Officers
CFFOCircles from Fingers Organisation (Hungary)
CFFOChief Facts and Figures Officer (corporate title)
References in periodicals archive ?
There are two methods of deriving cash flows from operations - the direct method and the indirect method.
The treatment of the bad debts provision in the reconciliation of net income and cash flows from operations under the indirect method is particularly troublesome and worthy of examination.
There are at least three ways of factoring the bad debts provision into the reconciliation of net income and cash flows from operations, as illustrated in Table 2.
A slightly more detailed reconciliation of net income and cash flows from operations involves adjusting net income for changes in both accounts receivable - gross and allowance for uncollectible accounts (see Alternative B column of Table 2).
Common-sized percentages are computed by dividing each element contained in the cash flows from operations section by total cash flows from operations.
The common-sized statement of cash flows from operations, computed for the 43 utility firms in this study, is presented in Table 1 quickly reveals two key factors regarding the cash flows from operations: net income and the adjustment for non-cash expenses are the significant components in cash flows from operations, and variability is TABULAR DATA OMITTED great among the three industries and among individual firms within each industry.
The percentage of cash flows from operations provided by net income will facilitate this assessment.
The ratio tells investors the number of times cash outflows for interest are covered by cash flows from operations.
A better measure would be cash flows from operations before interest and taxes divided by interest payments.
Both ratios indicate the time period required to free the company from its obligations using retained cash flows from operations to repay the debt.
The restructured debt will provide us with the breathing room necessary to continue our quarter-to-quarter positive cash flows from operations, while also allowing us to execute our strategic growth plans in 2003.
In addition, EBITDA is used by senior lenders and the investment community to determine the current borrowing capacity and to estimate the long-term value of companies with recurring cash flows from operations.