Cash Flow Statement

The cash flow statement provides information about a company cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company balance sheet.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Boeing Co., consolidated cash flow statement

US$ in millions

12 months ended:	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Net loss	(2,242)	(5,053)	(4,290)	(11,941)	(636)
Share-based plans expense	690)	725)	833)	250)	212)
Treasury shares issued for 401(k) contribution	1,515)	1,215)	1,233)	195)	—)
Depreciation and amortization	1,861)	1,979)	2,144)	2,246)	2,271)
Investment/asset impairment charges, net	46)	112)	98)	410)	443)
Gain on dispositions, net	(2)	(6)	(277)	(202)	(691)
787 reach-forward loss	—)	—)	3,460)	6,493)	—)
Other charges and credits, net	3)	401)	360)	1,474)	584)
Non-cash items	4,113)	4,426)	7,851)	10,866)	2,819)
Accounts receivable	(128)	142)	(713)	909)	603)
Unbilled receivables	321)	6)	(586)	919)	982)
Advances and progress billings	3,365)	108)	2,505)	(1,060)	737)
Inventories	(1,681)	420)	(1,127)	(11,002)	(12,391)
Other current assets	389)	(591)	345)	372)	(682)
Accounts payable	1,672)	838)	(3,783)	(5,363)	1,600)
Accrued liabilities	779)	2,956)	(3,687)	1,074)	7,781)
Income taxes receivable, payable and deferred	44)	1,347)	733)	(2,576)	(2,476)
Other long-term liabilities	(313)	(158)	(206)	(222)	(621)
Pension and other postretirement plans	(1,049)	(1,378)	(972)	(794)	(777)
Financing receivables and operating lease equipment, net	571)	142)	210)	173)	419)
Other	119)	307)	304)	235)	196)
Changes in assets and liabilities	4,089)	4,139)	(6,977)	(17,335)	(4,629)
Adjustments to reconcile net loss to net cash provided (used) by operating activities	8,202)	8,565)	874)	(6,469)	(1,810)
Net cash provided (used) by operating activities	5,960)	3,512)	(3,416)	(18,410)	(2,446)
Payments to acquire property, plant and equipment	(1,527)	(1,222)	(980)	(1,303)	(1,834)
Proceeds from disposals of property, plant and equipment	27)	35)	529)	296)	334)
Acquisitions, net of cash acquired	(70)	—)	(6)	—)	(455)
Proceeds from dispositions	—)	—)	—)	—)	464)
Contributions to investments	(16,448)	(5,051)	(35,713)	(37,616)	(1,658)
Proceeds from investments	15,739)	10,619)	45,489)	20,275)	1,759)
Purchase of distribution rights	—)	—)	—)	—)	(127)
Other	(158)	(11)	5)	(18)	(13)
Net cash (used) provided by investing activities	(2,437)	4,370)	9,324)	(18,366)	(1,530)
New borrowings	75)	34)	9,795)	47,248)	25,389)
Debt repayments	(5,216)	(1,310)	(15,371)	(10,998)	(12,171)
Contributions from noncontrolling interests	—)	—)	—)	—)	7)
Stock options exercised	45)	50)	42)	36)	58)
Employee taxes on certain share-based payment arrangements	(408)	(40)	(66)	(173)	(248)
Common shares repurchased	—)	—)	—)	—)	(2,651)
Dividends paid	—)	—)	—)	(1,158)	(4,630)
Other	17)	—)	—)	—)	(15)
Net cash provided (used) by financing activities	(5,487)	(1,266)	(5,600)	34,955)	5,739)
Effect of exchange rate changes on cash and cash equivalents	30)	(73)	(39)	85)	(5)
Net increase (decrease) in cash & cash equivalents, including restricted	(1,934)	6,543)	269)	(1,736)	1,758)
Cash & cash equivalents, including restricted, at beginning of year	14,647)	8,104)	7,835)	9,571)	7,813)
Cash & cash equivalents, including restricted, at end of year	12,713)	14,647)	8,104)	7,835)	9,571)
Restricted cash & cash equivalents, included in Investments	(22)	(33)	(52)	(83)	(86)
Cash and cash equivalents at end of year	12,691)	14,614)	8,052)	7,752)	9,485)

Based on: 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31).

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Cash flow statement item	Description	The company
Net cash provided (used) by operating activities	Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.	Boeing Co. net cash provided (used) by operating activities increased from 2021 to 2022 and from 2022 to 2023.
Net cash (used) provided by investing activities	Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.	Boeing Co. net cash (used) provided by investing activities decreased from 2021 to 2022 and from 2022 to 2023.
Net cash provided (used) by financing activities	Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.	Boeing Co. net cash provided (used) by financing activities increased from 2021 to 2022 but then slightly decreased from 2022 to 2023 not reaching 2021 level.

Boeing Co. (NYSE:BA)

Cash Flow Statement