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The cash flow statement is partitioned into three segments, namely: 1  Cash flow resulting from operating activities. 2  Cash flow resulting from investing activities. 3  Cash flow resulting from financing activities.  It also may include a disclosure of non-cash financing activities.
Line 11 is Net Cash Flows from Investing Activities, the summary of the second section of the Statement of Cash Flows. It is a negative $130,000 since this was the outlay in 2009. Cash Flows from Financing Activities. The last section of the cash flow statement is Cash Flows from Financing Activities.