Page 28 - CALEA 2015 Annual Report

For the Year Ended December 31, 2015 STATEMENT OF CASH FLOWS
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
CASH FLOWS FROM OPERATING ACTIVITIES
Change in net assets
Adjustments to reconcile change in net assets to net cash provided by operating activities:
Depreciation and amortization Realized gains on investments Unrealized losses on investments Provision for bad debts
Changes in assets and liabilities: Accounts receivable Inventory
Prepaid expenses
Accounts payable
Accrued vacation
Deferred agency fees Deferred on-site review fees Other deferred revenue Deferred rent
NET CASH PROVIDED BY OPERATING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of investments
Proceeds from sales of investments Purchases of property and equipment
NET CASH USED IN INVESTING ACTIVITIES
NET INCREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR
CASH AND CASH EQUIVALENTS, END OF YEAR
$
313,711
29,603 (9,123) 177,534 3,483
(38,678) 6,544 (5,243) 87,960 (1,293) (58,690) 70,948 69,565 (21,777)
624,544
(2,721,956) 2,608,923 (114,186)
(227,219) 397,325 1,853,629
$ 2,250,954
The accompanying notes are an integral part of these financial statements.
28 CALEA® THE GOLD STANDARD IN PUBLIC SAFETY