The statement of cash flows classifies cash receipts and payments as operating nonoperating financial and extraordinary activities.

Operating

Refers to the activities and processes carried out by a company in its day-to-day business to generate income, excluding investing and financing activities.

Nonoperating

Items on a financial statement that are unrelated to the core operations of the business, such as investment income or losses.

Financial Activities

Transactions related to the financing of a company, including issuing debt, repaying debt, equity financing, and paying dividends.