View source for Inflow/(outflow)

A sign convention under which:

#Positive numbers are used for cash inflows, items of income and assets.
#Negative numbers are used for cash outflows, expenditure and other costs, and liabilities.


The inflow/(outflow) convention is used for many types of financial reporting, but it is not universal.

A widely used alternative convention is the 'mostly positive' sign convention.


== See also ==
*[[Mostly positive]]
*[[Model]]
*[[B/(W)]]
*[[Corporate finance]]
*[[FP&A]]