# CashFlowStatement

> Operating / investing / financing.

Source: https://lopifi.com/components/cash-flow-statement
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

---

- **Family:** Statements — **The largest gap in the market.** Nothing else has these.
- **Status:** Implemented
- **Spec:** https://lopifi.com/docs/catalog/06-statements

## Install

```bash
npx shadcn@latest add @lopifi/theme
npx shadcn@latest add @lopifi/cash-flow-statement
```

## Specification

Operating / Investing / Financing, with the reconciliation to the change in cash. Supports both direct and indirect methods. The **beginning-cash → ending-cash tie-out is displayed and asserted**, same as the balance sheet's identity.

## Rules this component obeys

Money is minor units, never floats. `null` is not `0` and neither is redacted. Negatives render in accounting parentheses with the parenthesis column reserved on both sides. Debit and credit are two columns. Per-currency decimal places. Polarity is explicit — up is not always good. Every figure states its period, entity, currency, basis and as-of.