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Cash flow from operating activities (CFO) indicates the amount of money a company brings in from its ongoing, regular business activities, such as manufacturing and selling goods or providing a service to customers. It is the first section depicted on a company's cash flow statement. Cash flow from operating activities does not include long-term capital expenditures or investment revenue and expense. CFO focuses only on the core business, and is also known as operating cash flow (OCF) or net cash from operating activities. Cash flow from operating activities is an important benchmark to determine the financial success of a company's core business activities. Cash flow from operating activities is the first section depicted on a cash flow statement, which also includes cash from investing and financing activities. There are two methods for depicting cash from operating activities on a cash flow statement: the indirect method and the direct method. The indirect method begins