Selected information from Isadore Bell Corporation's accounting records and financial statements for 2022 is as follows ($ in millions): Cash paid to acquire equipment $120 Cash paid to acquire land 54 Treasury shares acquired with cash and then retired 75 Dividend revenue received 66 Gain from the sale of buildings Proceeds from sale of buildings 78 135

Definition Definition Net amount of cash that an entity receives and expends over the course of a given period. For a business to continue operating, positive cash flows are required, and they are also necessary to produce value for investors. Investors in particular prefer to see growing cash flows even after capital expenditures have been paid for (which is known as free cash flow).