Other Cash Adjustment Inside Change in Cash
Miscellaneous Items Included Within the Net Change in Cash
Other Cash Adjustment Inside Change in Cash captures smaller or miscellaneous cash flows that occur during the period and are part of the overall net increase or decrease in cash, but are not separately broken out in the main operating, investing, or financing sections of the cash flow statement. These adjustments are bundled into the reported 'Change in Cash' rather than shown outside the reconciliation like FX effects or restricted cash movements.
Why This Category Exists
Cash flow statements group major activities into operating, investing, and financing. But not every cash move fits neatly—or is big enough—to warrant its own line.
These 'other' adjustments inside the change in cash pick up the odds and ends that still affect actual cash but are too small, varied, or incidental to break out separately.
They're 'inside' because they contribute to the net cash flow from the three main sections, unlike FX or restricted cash moves shown outside.
Typical Items Included
- Cash overdraft changes (if classified as cash equivalent)
- Minor bank fees or service charges
- Small cash items in acquisitions/divestitures
- Cash settlements of non-derivative hedges
- Proceeds/expenses from minor asset sales not separately disclosed
- Other incidental operating or financing cash flows
They're usually immaterial individually but collectively explain residual cash movement.
A Simple Example
Company's cash flow statement shows:
- Operating cash flow: +$50M
- Investing: -$20M
- Financing: +$5M
- Net change before adjustments: +$35M
Actual cash increased $37M. The extra $2M? A small cash receipt from selling old office equipment and minor bank fee refund—both too small for separate lines, so lumped as 'Other Cash Adjustment Inside Change in Cash'.
Where It Shows Up
Usually in supplemental cash flow disclosures or footnotes:
- Within operating, investing, or financing sections as 'Other'
- Reconciliation table breaking out the net change
- Not always explicitly labeled—sometimes just 'Net cash provided by operating activities' includes it
Larger companies may disclose components if material.
Contrast with 'Outside' Adjustments
Inside Change in Cash
- Actual cash transactions
- Part of O/I/F totals
- Affect net cash flow line
Outside Change in Cash
- Non-transactional (FX translation)
- Reclassifications (restricted cash)
- Added after net cash flow
What It Tells You
- Clean-up of small cash items
- Operational tidiness (or lack of detail)
- Potential for hidden positive/negative flows
- Materiality threshold of disclosures
- Full picture when reconciled to balance sheet
Large 'other' can merit footnote digging for unusual items.
Key Takeaways
Miscellaneous cash flows too small/varied for separate lines.
Included within operating/investing/financing totals.
Part of the net change in cash from activities.
Contrast with 'outside' non-cash adjustments like FX.
Usually immaterial—reflect cleanup rather than major events.
Reconciliation to balance sheet cash reveals their impact.
Other Cash Adjustment Inside Change in Cash
Miscellaneous Items Included Within the Net Change in Cash
Other Cash Adjustment Inside Change in Cash captures smaller or miscellaneous cash flows that occur during the period and are part of the overall net increase or decrease in cash, but are not separately broken out in the main operating, investing, or financing sections of the cash flow statement. These adjustments are bundled into the reported 'Change in Cash' rather than shown outside the reconciliation like FX effects or restricted cash movements.
Table of Contents
Why This Category Exists
Cash flow statements group major activities into operating, investing, and financing. But not every cash move fits neatly—or is big enough—to warrant its own line.
These 'other' adjustments inside the change in cash pick up the odds and ends that still affect actual cash but are too small, varied, or incidental to break out separately.
They're 'inside' because they contribute to the net cash flow from the three main sections, unlike FX or restricted cash moves shown outside.
Typical Items Included
- Cash overdraft changes (if classified as cash equivalent)
- Minor bank fees or service charges
- Small cash items in acquisitions/divestitures
- Cash settlements of non-derivative hedges
- Proceeds/expenses from minor asset sales not separately disclosed
- Other incidental operating or financing cash flows
They're usually immaterial individually but collectively explain residual cash movement.
A Simple Example
Company's cash flow statement shows:
- Operating cash flow: +$50M
- Investing: -$20M
- Financing: +$5M
- Net change before adjustments: +$35M
Actual cash increased $37M. The extra $2M? A small cash receipt from selling old office equipment and minor bank fee refund—both too small for separate lines, so lumped as 'Other Cash Adjustment Inside Change in Cash'.
Where It Shows Up
Usually in supplemental cash flow disclosures or footnotes:
- Within operating, investing, or financing sections as 'Other'
- Reconciliation table breaking out the net change
- Not always explicitly labeled—sometimes just 'Net cash provided by operating activities' includes it
Larger companies may disclose components if material.
Contrast with 'Outside' Adjustments
Inside Change in Cash
- Actual cash transactions
- Part of O/I/F totals
- Affect net cash flow line
Outside Change in Cash
- Non-transactional (FX translation)
- Reclassifications (restricted cash)
- Added after net cash flow
What It Tells You
- Clean-up of small cash items
- Operational tidiness (or lack of detail)
- Potential for hidden positive/negative flows
- Materiality threshold of disclosures
- Full picture when reconciled to balance sheet
Large 'other' can merit footnote digging for unusual items.
Key Takeaways
Miscellaneous cash flows too small/varied for separate lines.
Included within operating/investing/financing totals.
Part of the net change in cash from activities.
Contrast with 'outside' non-cash adjustments like FX.
Usually immaterial—reflect cleanup rather than major events.
Reconciliation to balance sheet cash reveals their impact.
Related Terms
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