In the Cash Flow Statement, the cash flow in and out of investments, whether in shares of other companies or in capital assets, is recorded.
The gains or losses from investment activities, including but not limited to shares of other companies (non-controlling interest) and the gains or losses experienced with subsidiaries, as well as negative cash flow or positive cash flow into or out of capital investment projects such as production infrastructure, are recorded in a portion of the Cash Flow Statement called Investing Activities.
It can be useful for a cash flow analysis to separate the various sources and destinations of cash flow: a company with an overall negative cash flow may simultaneously have a positive cash flow from operations and a negative cash flow from investing activities, merely because they are investing heavily in capital projects for a few years.
Investments in PPE ( property, plant, equipment) and other capital expenditures (capex) can be found here.
Employers sponsoring 401(k) plans are required to give employees the information and ability to manage their own accounts
Investing in a 403(b) is done by making contributions via payroll deductions and selecting investment options
REPO is shorthand for Repurchase Agreement. It is a money-market practice to buy/sell government securities overnight
A company's balance sheet gives a picture of how all the assets, liabilities, and equities of the company "balance out"
Accounting controls are meant to ensure that the numbers being put onto the books are accurate
A bond rated BB/Ba2 is just below investment grade and is a somewhat speculative financial instrument
A Accounting Methods are the overarching style of accounting which determine the systems and controls to be put in place
Mortgage modifications are arrangements agreed to by the lender that are outside of the contractual mortgage agreement
A moving average ribbon is created by plotting many incremental-length moving average lines on top of the same price chart
The main difference is that Roth contributions go in after tax and are not taxed on withdrawal