Boeing Co. (BA)

Statement of Cash Flows

Difficulty: Beginner

The cash flow statement provides information about a company's cash receipts and cash payments during an accounting period, showing how these cash flaws link the ending cash balance to the beginning balance shown on the company's statement of financial position.

The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.

Boeing Co., Consolidated Statement of Cash Flows

USD $ in millions

	12 months ended	Dec 31, 2017		Dec 31, 2016		Dec 31, 2015		Dec 31, 2014		Dec 31, 2013
	Net earnings
	Share-based plans expense
	Depreciation and amortization
	Investment/asset impairment charges, net
	Customer financing valuation cost (benefit)
	Loss on disposal of discontinued operations
	(Gain) loss on dispositions, net
	Other charges and credits, net
	Excess tax benefits from share-based payment arrangements
	Non-cash items
	Accounts receivable
	Inventories, net of advances and progress billings
	Accounts payable
	Accrued liabilities
	Advances and billings in excess of related costs
	Income taxes receivable, payable and deferred
	Other long-term liabilities
	Pension and other postretirement plans
	Customer financing, net
	Other
	Changes in assets and liabilities
	Adjustments to reconcile net earnings to net cash provided by operating activities
	Net cash provided by operating activities
	Property, plant and equipment additions
	Property, plant and equipment reductions
	Acquisitions, net of cash acquired
	Contributions to investments
	Proceeds from investments
	Purchase of distribution rights
	Other
	Net cash (used) provided by investing activities
	New borrowings
	Debt repayments
	Repayments of distribution rights and other asset financing
	Stock options exercised
	Excess tax benefits from share-based payment arrangements
	Employee taxes on certain share-based payment arrangements
	Common shares repurchased
	Dividends paid
	Other
	Net cash used by financing activities
	Effect of exchange rate changes on cash and cash equivalents
	Net increase (decrease) in cash and cash equivalents
	Cash and cash equivalents at beginning of year
	Cash and cash equivalents at end of year

Based on: 10-K (filing date: 2018-02-12), 10-K (filing date: 2017-02-08), 10-K (filing date: 2016-02-10), 10-K (filing date: 2015-02-12), 10-K (filing date: 2014-02-14).

Item	Description	The company
Net cash provided by operating activities	Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.	Boeing Co.'s net cash provided by operating activities increased from 2015 to 2016 and from 2016 to 2017.
Net cash (used) provided by investing activities	Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.	Boeing Co.'s net cash (used) provided by investing activities declined from 2015 to 2016 but then increased from 2016 to 2017 not reaching 2015 level.
Net cash used by financing activities	Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.	Boeing Co.'s net cash used by financing activities declined from 2015 to 2016 and from 2016 to 2017.

	Boeing Co.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Economic Value Added (EVA)
Long-term Trends
Analysis
Financial Reporting Quality