{"id":130,"date":"2024-09-06T16:46:44","date_gmt":"2024-09-06T16:46:44","guid":{"rendered":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/chapter\/statement-of-cash-flows\/"},"modified":"2024-09-16T17:54:01","modified_gmt":"2024-09-16T17:54:01","slug":"statement-of-cash-flows","status":"publish","type":"chapter","link":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/chapter\/statement-of-cash-flows\/","title":{"raw":"Statement of Cash Flows","rendered":"Statement of Cash Flows"},"content":{"raw":"<section class=\"textbox learningGoals\" aria-label=\"Learning Goals\">\r\n<ul>\r\n \t<li>Identify the three main components of the statement of cash flows<\/li>\r\n<\/ul>\r\n<\/section>&nbsp;\r\n\r\nUnlike the other three statements that fall right off the adjusted trial balance, the statement of cash flows takes some work, some research, and a lot of thinking. It would be a lot to cover right here, so consider this lesson a primer on cash flows rather than a full course.\r\n\r\n<img class=\"alignright wp-image-3353\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/5107\/2020\/10\/13164718\/the-dollar-3125419_1920-1024x683.jpg\" alt=\"a pile of US currency.\" width=\"400\" height=\"267\" \/>There are three sections to the statement of cash flows:\r\n<ol>\r\n \t<li>Cash from operations<\/li>\r\n \t<li>Cash from investing<\/li>\r\n \t<li>Cash from financing<\/li>\r\n<\/ol>\r\nThere are two different ways to present the statement of cash flows: the direct method and the indirect method. However, they are only different in the way they present cash from operations. The direct method reports cash receipts and disbursements as if the income statement had been prepared on a cash basis, while the indirect method starts with accrual basis net income and reconciles it to cash basis.\r\n\r\nHere is NeatNiks's statement of cash flows based on the direct method:\r\n<table class=\"fin-table acctstatement\"><caption>NeatNiks\r\nStatement of Cash Flows\u2014Direct Method\r\nFor the month ended October 31, 20XX<\/caption>\r\n<thead>\r\n<tr class=\"u-sr-only\">\r\n<th scope=\"col\">Description<\/th>\r\n<th scope=\"col\">Amount<\/th>\r\n<th scope=\"col\">Total<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"3\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Operating Activities<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cash Receipts from Customers<\/td>\r\n<td class=\"r\">$3,100<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cash payments to vendors<\/td>\r\n<td class=\"r\">(14,500)<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cash payments to contractors<\/td>\r\n<td class=\"r\">(1,100)<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cash from Operating Activities<\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\r\n<td class=\"r\">(12,500)<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td colspan=\"2\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Investing Activities<\/strong><\/td>\r\n<td class=\"r\">-<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td colspan=\"2\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Financing Activities<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Capital Contributions<\/td>\r\n<td class=\"r\">20,000<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Owner Withdrawals<\/td>\r\n<td class=\"r\">(4,000)<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cash from Financing Activities<\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\r\n<td>16,000<\/td>\r\n<\/tr>\r\n<tr>\r\n<th scope=\"row\">Net increase in cash<\/th>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span>3,500<\/td>\r\n<\/tr>\r\n<tr>\r\n<th scope=\"row\">Cash at beginning of period<\/th>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r\">-<\/td>\r\n<\/tr>\r\n<tr>\r\n<th scope=\"row\">Cash at end of period<\/th>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r line-single line-double\"><span class=\"u-sr-only\">Single Line<\/span>\r\n$3,500<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\nHere is NeatNiks's statement of cash flows using the indirect method:\r\n<table class=\"fin-table acctstatement\"><caption>NeatNiks\r\nStatement of Cash Flows\u2014Indirect Method\r\nFor the month ended October 31, 20XX<\/caption>\r\n<thead>\r\n<tr class=\"u-sr-only\">\r\n<th scope=\"col\">Description<\/th>\r\n<th scope=\"col\">Amount<\/th>\r\n<th scope=\"col\">Total<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td colspan=\"3\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Operating Activities<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Net income<\/td>\r\n<td class=\"r\">$1,350<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Increase in accounts receivable<\/td>\r\n<td class=\"r\">(5,650)<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Increase in supplies<\/td>\r\n<td class=\"r\">(1,000)<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Increase in prepaid expenses<\/td>\r\n<td class=\"r\">(10,000)<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Increase in accounts payable<\/td>\r\n<td class=\"r\">1,600<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Increase in contractor payable<\/td>\r\n<td class=\"r\">1,200<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cash from Operating Activities<\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\r\n<td class=\"r\">(12,500)<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td colspan=\"2\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Investing Activities<\/strong><\/td>\r\n<td class=\"r\">-<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td colspan=\"2\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Financing Activities<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Capital Contributions<\/td>\r\n<td class=\"r\">20,000<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Owner Withdrawals<\/td>\r\n<td class=\"r\">(4,000)<\/td>\r\n<td class=\"r\"><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cash from Financing Activities<\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\r\n<td>16,000<\/td>\r\n<\/tr>\r\n<tr>\r\n<th scope=\"row\">Net increase in cash<\/th>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span>3,500<\/td>\r\n<\/tr>\r\n<tr>\r\n<th scope=\"row\">Cash at beginning of period<\/th>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r\">-<\/td>\r\n<\/tr>\r\n<tr>\r\n<th scope=\"row\">Cash at end of period<\/th>\r\n<td class=\"r\"><\/td>\r\n<td class=\"r line-single line-double\"><span class=\"u-sr-only\">Single Line<\/span>\r\n$3,500<\/td>\r\n<\/tr>\r\n<tr aria-hidden=\"true\">\r\n<td colspan=\"3\"><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\nNotice that when using the indirect method, an increase in an asset reduces net income. For example, accrual basis revenues include sales on account. Cash basis doesn\u2019t. An increase in accounts receivable means revenues under accrual basis are higher than they would be under cash basis. The adjustment from accrual to cash for an increase in accounts receivable would be negative. A decrease in an asset would be added to net income.\r\n\r\nAlternatively, an increase in a liability indicates an expense that hasn\u2019t actually been paid yet, so that is a deduction from net income on an accrual basis that wouldn\u2019t exist using cash basis, so we add it back.\r\n\r\nIf that rule seems complicated (because it is) then just look it up when you need it, like all the rest of us accountants do.\r\n\r\n<section class=\"textbox watchIt\" aria-label=\"Watch It\">Here is a bit more information:<iframe src=\"\/\/plugin.3playmedia.com\/show?mf=5475488&amp;p3sdk_version=1.10.1&amp;p=20361&amp;pt=375&amp;video_id=Eg8rmD675XA&amp;video_target=tpm-plugin-jrwo5imq-Eg8rmD675XA\" width=\"800px\" height=\"450px\" frameborder=\"0\" marginwidth=\"0px\" marginheight=\"0px\" data-mce-fragment=\"1\"><\/iframe>You can view the <a href=\"https:\/\/course-building.s3-us-west-2.amazonaws.com\/Financial+Accounting\/Transcripts\/StatementofCashFlowsExplained_transcript.txt\" target=\"_blank\" rel=\"noopener\">transcript for \"Statement of Cash Flows Explained\" here (opens in new window)<\/a>.\r\n\r\n<\/section>As we mentioned at the start of this page, this is just the beginning. We'll dive in deeper and learn how to prepare a statement of cash flows later in the course.\u00a0For now, you should be able to identify the three main components of the statement of cash flows.\r\n\r\n<section class=\"textbox tryIt\" aria-label=\"Try It\">[ohm2_question hide_question_numbers=1]25321[\/ohm2_question]<\/section>","rendered":"<section class=\"textbox learningGoals\" aria-label=\"Learning Goals\">\n<ul>\n<li>Identify the three main components of the statement of cash flows<\/li>\n<\/ul>\n<\/section>\n<p>&nbsp;<\/p>\n<p>Unlike the other three statements that fall right off the adjusted trial balance, the statement of cash flows takes some work, some research, and a lot of thinking. It would be a lot to cover right here, so consider this lesson a primer on cash flows rather than a full course.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-3353\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/5107\/2020\/10\/13164718\/the-dollar-3125419_1920-1024x683.jpg\" alt=\"a pile of US currency.\" width=\"400\" height=\"267\" \/>There are three sections to the statement of cash flows:<\/p>\n<ol>\n<li>Cash from operations<\/li>\n<li>Cash from investing<\/li>\n<li>Cash from financing<\/li>\n<\/ol>\n<p>There are two different ways to present the statement of cash flows: the direct method and the indirect method. However, they are only different in the way they present cash from operations. The direct method reports cash receipts and disbursements as if the income statement had been prepared on a cash basis, while the indirect method starts with accrual basis net income and reconciles it to cash basis.<\/p>\n<p>Here is NeatNiks&#8217;s statement of cash flows based on the direct method:<\/p>\n<table class=\"fin-table acctstatement\">\n<caption>NeatNiks<br \/>\nStatement of Cash Flows\u2014Direct Method<br \/>\nFor the month ended October 31, 20XX<\/caption>\n<thead>\n<tr class=\"u-sr-only\">\n<th scope=\"col\">Description<\/th>\n<th scope=\"col\">Amount<\/th>\n<th scope=\"col\">Total<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"3\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Operating Activities<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Cash Receipts from Customers<\/td>\n<td class=\"r\">$3,100<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Cash payments to vendors<\/td>\n<td class=\"r\">(14,500)<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Cash payments to contractors<\/td>\n<td class=\"r\">(1,100)<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Cash from Operating Activities<\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\n<td class=\"r\">(12,500)<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Investing Activities<\/strong><\/td>\n<td class=\"r\">&#8211;<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Financing Activities<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Capital Contributions<\/td>\n<td class=\"r\">20,000<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Owner Withdrawals<\/td>\n<td class=\"r\">(4,000)<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Cash from Financing Activities<\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\n<td>16,000<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Net increase in cash<\/th>\n<td class=\"r\"><\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span>3,500<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Cash at beginning of period<\/th>\n<td class=\"r\"><\/td>\n<td class=\"r\">&#8211;<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Cash at end of period<\/th>\n<td class=\"r\"><\/td>\n<td class=\"r line-single line-double\"><span class=\"u-sr-only\">Single Line<\/span><br \/>\n$3,500<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Here is NeatNiks&#8217;s statement of cash flows using the indirect method:<\/p>\n<table class=\"fin-table acctstatement\">\n<caption>NeatNiks<br \/>\nStatement of Cash Flows\u2014Indirect Method<br \/>\nFor the month ended October 31, 20XX<\/caption>\n<thead>\n<tr class=\"u-sr-only\">\n<th scope=\"col\">Description<\/th>\n<th scope=\"col\">Amount<\/th>\n<th scope=\"col\">Total<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"3\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Operating Activities<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Net income<\/td>\n<td class=\"r\">$1,350<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Increase in accounts receivable<\/td>\n<td class=\"r\">(5,650)<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Increase in supplies<\/td>\n<td class=\"r\">(1,000)<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Increase in prepaid expenses<\/td>\n<td class=\"r\">(10,000)<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Increase in accounts payable<\/td>\n<td class=\"r\">1,600<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Increase in contractor payable<\/td>\n<td class=\"r\">1,200<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Cash from Operating Activities<\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\n<td class=\"r\">(12,500)<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Investing Activities<\/strong><\/td>\n<td class=\"r\">&#8211;<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span class=\"u-sr-only\">Subcategory, <\/span><strong>Financing Activities<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Capital Contributions<\/td>\n<td class=\"r\">20,000<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Owner Withdrawals<\/td>\n<td class=\"r\">(4,000)<\/td>\n<td class=\"r\"><\/td>\n<\/tr>\n<tr>\n<td>Cash from Financing Activities<\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span><\/td>\n<td>16,000<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Net increase in cash<\/th>\n<td class=\"r\"><\/td>\n<td class=\"r line-single\"><span class=\"u-sr-only\">Single Line<\/span>3,500<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Cash at beginning of period<\/th>\n<td class=\"r\"><\/td>\n<td class=\"r\">&#8211;<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Cash at end of period<\/th>\n<td class=\"r\"><\/td>\n<td class=\"r line-single line-double\"><span class=\"u-sr-only\">Single Line<\/span><br \/>\n$3,500<\/td>\n<\/tr>\n<tr aria-hidden=\"true\">\n<td colspan=\"3\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Notice that when using the indirect method, an increase in an asset reduces net income. For example, accrual basis revenues include sales on account. Cash basis doesn\u2019t. An increase in accounts receivable means revenues under accrual basis are higher than they would be under cash basis. The adjustment from accrual to cash for an increase in accounts receivable would be negative. A decrease in an asset would be added to net income.<\/p>\n<p>Alternatively, an increase in a liability indicates an expense that hasn\u2019t actually been paid yet, so that is a deduction from net income on an accrual basis that wouldn\u2019t exist using cash basis, so we add it back.<\/p>\n<p>If that rule seems complicated (because it is) then just look it up when you need it, like all the rest of us accountants do.<\/p>\n<section class=\"textbox watchIt\" aria-label=\"Watch It\">Here is a bit more information:<iframe loading=\"lazy\" src=\"\/\/plugin.3playmedia.com\/show?mf=5475488&amp;p3sdk_version=1.10.1&amp;p=20361&amp;pt=375&amp;video_id=Eg8rmD675XA&amp;video_target=tpm-plugin-jrwo5imq-Eg8rmD675XA\" width=\"800px\" height=\"450px\" frameborder=\"0\" marginwidth=\"0px\" marginheight=\"0px\" data-mce-fragment=\"1\"><\/iframe>You can view the <a href=\"https:\/\/course-building.s3-us-west-2.amazonaws.com\/Financial+Accounting\/Transcripts\/StatementofCashFlowsExplained_transcript.txt\" target=\"_blank\" rel=\"noopener\">transcript for &#8220;Statement of Cash Flows Explained&#8221; here (opens in new window)<\/a>.<\/p>\n<\/section>\n<p>As we mentioned at the start of this page, this is just the beginning. We&#8217;ll dive in deeper and learn how to prepare a statement of cash flows later in the course.\u00a0For now, you should be able to identify the three main components of the statement of cash flows.<\/p>\n<section class=\"textbox tryIt\" aria-label=\"Try It\"><iframe loading=\"lazy\" id=\"ohm25321\" class=\"resizable\" src=\"https:\/\/ohm.one.lumenlearning.com\/multiembedq.php?id=25321&theme=lumen&iframe_resize_id=ohm25321&source=tnh\" width=\"100%\" height=\"150\"><\/iframe><\/section>\n","protected":false},"author":6,"menu_order":16,"template":"","meta":{"_candela_citation":"[{\"type\":\"original\",\"description\":\"Statement of Cash Flows\",\"author\":\"Joseph Cooke\",\"organization\":\"Lumen Learning\",\"url\":\"\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"},{\"type\":\"copyrighted_video\",\"description\":\"Statement of Cash Flows Explained\",\"author\":\"Ryan Teeter\",\"organization\":\"\",\"url\":\"https:\/\/youtu.be\/Eg8rmD675XA\",\"project\":\"\",\"license\":\"arr\",\"license_terms\":\"Standard YouTube License\"},{\"type\":\"cc\",\"description\":\"\",\"author\":\"pasja1000\",\"organization\":\"\",\"url\":\"https:\/\/pixabay.com\/photos\/the-dollar-america-currency-finance-3125419\/\",\"project\":\"\",\"license\":\"cc0\",\"license_terms\":\"https:\/\/pixabay.com\/service\/terms\/#license\"}]","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"part":114,"module-header":"- Select Header -","content_attributions":[{"type":"original","description":"Statement of Cash Flows","author":"Joseph Cooke","organization":"Lumen Learning","url":"","project":"","license":"cc-by","license_terms":""},{"type":"copyrighted_video","description":"Statement of Cash Flows Explained","author":"Ryan Teeter","organization":"","url":"https:\/\/youtu.be\/Eg8rmD675XA","project":"","license":"arr","license_terms":"Standard YouTube License"},{"type":"cc","description":"","author":"pasja1000","organization":"","url":"https:\/\/pixabay.com\/photos\/the-dollar-america-currency-finance-3125419\/","project":"","license":"cc0","license_terms":"https:\/\/pixabay.com\/service\/terms\/#license"}],"internal_book_links":[],"video_content":null,"cc_video_embed_content":{"cc_scripts":"","media_targets":[]},"try_it_collection":null,"_links":{"self":[{"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/pressbooks\/v2\/chapters\/130"}],"collection":[{"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":3,"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/pressbooks\/v2\/chapters\/130\/revisions"}],"predecessor-version":[{"id":1087,"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/pressbooks\/v2\/chapters\/130\/revisions\/1087"}],"part":[{"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/pressbooks\/v2\/parts\/114"}],"metadata":[{"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/pressbooks\/v2\/chapters\/130\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/wp\/v2\/media?parent=130"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=130"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/wp\/v2\/contributor?post=130"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/content.one.lumenlearning.com\/financialaccounting\/wp-json\/wp\/v2\/license?post=130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}