GASBにおけるcash flow statements
1. Interest received and dividend
2. Taxes
3. Interest paid
4. 有形固定資産の取得・売却

1. Investing activities
2. Operating activities
3. Financing activities
4. Financing activities (capital and related)

※有形固定資産の購入・売却は資本資産(capital assets)の取得•売却と看做されるのでGASBにおいてcash flow from capital and related financing activities に含まれる。