Which classification of the cash flow arising from the proceeds from an earthquake disaster settlement would be most appropriate?         Cash flows from operating activities       Cash flows from investing activities       Cash flows from financing activities       Does not appear in the statement of cash flows

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).