Every cash movement sorts into one of three sections — or gets disclosed separately, never moving cash at all.
The main business — sales, purchases, wages, interest, taxes.
Buying and selling long-term assets and other investments.
Transactions with owners and lenders — stock, debt, dividends.
Significant, but no cash moved — disclosed, not included.
A reports every change in and , sorted by why the cash moved: , , or .
A — buying land entirely with a note, say — never touches any of the three totals. It is significant enough to disclose, but no cash changed hands.