Net Cash Provided by (Used in) Operating Activities

The net cash from (used in) all of the entity’s operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

• Cash Provided by (Used in) Operating Activities, Discontinued Operations
• Net Cash Provided by (Used in) Operating Activities, Continuing Operations