Inflow/(outflow)

A sign convention under which:

1. Positive numbers are used for cash inflows, items of income and assets.
2. 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)