> ## Documentation Index
> Fetch the complete documentation index at: https://control-dev.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# Build and review a Cash Flow statement

> Organize cash movement, review actuals, and trace a Cash Flow line to its supporting financial detail.

export const ControlAppLink = ({path, breadcrumb, children}) => {
  const link = <a href={`https://app.control.dev${path}`} target="_blank" rel="noopener noreferrer" aria-label={breadcrumb ? `Open ${breadcrumb} in Control` : undefined}>
      {children}
    </a>;
  return breadcrumb ? <Tooltip tip={breadcrumb}>{link}</Tooltip> : link;
};

Use the Cash Flow statement to explain how the opening cash balance became the closing cash balance. Control's indirect Cash Flow combines P\&L period values, changes in Balance Sheet accounts, and cash-account balances.

## How Cash Flow values work

Cash Flow reports movement during the selected period. It does not present every source account with the same time behavior:

| Source            | Cash Flow treatment                                                                                                |
| ----------------- | ------------------------------------------------------------------------------------------------------------------ |
| P\&L node         | Activity during the selected period, such as net income or a non-cash adjustment                                   |
| Asset account     | Change in the cumulative balance; an increase generally consumes cash under the automatic account-type sign policy |
| Liability account | Change in the cumulative balance; an increase generally provides cash under the automatic account-type sign policy |
| Equity account    | Change in the cumulative balance, classified according to the reporting model                                      |
| Cash account      | Beginning and ending cumulative balances used for reconciliation                                                   |

Rows can override the automatic sign policy. The configured row source, value mode, and sign policy determine the displayed result.

<Info>
  The Cash Flow statement uses both period activity and changes between cumulative balances. This is why its P\&L inputs
  and Balance Sheet inputs must be mapped and reviewed before the statement can reconcile.
</Info>

## Before you begin

* Confirm that source data for the reporting period is current.
* Complete material account mappings.
* Review the P\&L and Balance Sheet structures used by your reporting process.
* Select an entity or consolidated scope with a known comparison point.

For multi-entity reporting, complete the relevant currency and elimination configuration before validating group cash movement. See [Consolidate a group](/product-docs/consolidation/consolidate-a-group).

## Design the Cash Flow layout

Open the <ControlAppLink path="/financial-statements/cash-flow/editor" breadcrumb="Cash Flow → Editor"><strong>Cash Flow editor</strong></ControlAppLink>.

Organize the statement into the operating, investing, financing, and reconciliation sections required by your reporting model. Map P\&L nodes and Balance Sheet accounts to the rows that explain each movement.

Cash Flow uses the same core editing patterns as the P\&L and Balance Sheet. A layout change controls presentation and calculation within Control; it does not modify source transactions.

**Checkpoint:** Every material cash movement has an intended destination, and subtotals lead to a reviewable change in cash.

## Review movement in actuals

Open <ControlAppLink path="/financial-statements/cash-flow/actuals" breadcrumb="Cash Flow → Actuals"><strong>Cash Flow actuals</strong></ControlAppLink> and select the period, entity scope, dimensions, and currency context.

When a line is unexpected:

1. Confirm the reporting period and comparison.
2. Check whether the line is driven by an account placement, a formula, or a mapped transaction set.
3. [Open the drilldown](/product-docs/reporting/drill-down) and inspect the supporting entity, account, and dimension context.
4. Compare the movement with the related P\&L or Balance Sheet activity where appropriate.

The drilldown keeps the surrounding statement context so you can move from movement to evidence without reconstructing the view.

## Verify the statement

Validate both structure and financial behavior:

* operating, investing, and financing sections contain the intended activity;
* each material non-cash Balance Sheet account is included once in the intended section;
* non-cash P\&L adjustments are identified and do not duplicate their related Balance Sheet movement;
* calculated rows include the correct inputs and signs;
* foreign-currency and elimination effects are understood for group views;
* material lines can be traced to supporting financial detail.

The reconciliation is:

```text theme={null}
Beginning cash + net change in cash = expected ending cash
Expected ending cash − reported ending cash = discrepancy
```

Investigate a non-zero discrepancy through missing account mappings, omitted or duplicated rows, sign overrides, period scope, currency effects, and the configured cash accounts.

## Next steps

* [Build and review a P\&L](/product-docs/reporting/pnl)
* [Build and review a Balance Sheet](/product-docs/reporting/balance-sheet)
* [Consolidate a group](/product-docs/consolidation/consolidate-a-group)