> For the complete documentation index, see [llms.txt](https://docs.rillet.com/EjmEP4KZ9BVp9j2ho4Mh/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.rillet.com/EjmEP4KZ9BVp9j2ho4Mh/reporting/financial-statements/understand-the-cashflow-statement.md).
# Understand the Cashflow Statement
The **Cashflow Statement** tracks how cash moves in and out of your business during a specific period, distinct from the income statement's profitability view and the balance sheet's financial position, showing exactly how your cash balance changed over time, and Rillet automatically generates it from your chart of accounts and account activity, mapping each account to the right section based on its subtype, removing the need for manual categorization or complex spreadsheets.
### Access and Filter the Cashflow Statement
Follow these steps to access and filter the Cashflow Statement:
1. Click **Reporting** in the left navigation.
2. Click **Cashflow Statement** under **Financial Statements**.
3. Use the filter bar at the top of the report to customize the view:
* **Period**: Defines the date range displayed in the report.
* **Consolidation**: Adjusts the consolidation view.
* **Entity**: Filters the report by entity.
* **Columns**: Controls how data is grouped across columns.
* **Currency**: Sets the reporting currency.
4. Click **Download** in the top right corner to export the report.
The downloaded file reflects the filters you applied, ready to share or review outside Rillet.
### Understand How the Cashflow Statement Is Generated
Rillet builds the **Cashflow Statement** from three main sources:
| Source | Description |
| --------------------- | -------------------------------------- |
| Account activity | Grouped by account subtype. |
| System-generated rows | For example, Net Income and FX Impact. |
| Manual adjustments | Included if applicable. |
The subtype on each account controls how its activity shows up in the **Cashflow Statement**. These mappings are what let Rillet handle most of the work automatically.
### Understand How Account Subtypes Drive the Cashflow
Each account in your chart of accounts has an account subtype. That subtype controls two things: which line the account's activity appears on, and which section of the statement (Operating, Investing, or Financing) it belongs to. The tables below show where each subtype lands.
**Operating Activities**
Operating activities start from Net Income and adjust for non-cash items and changes in working capital.
| Cashflow Line | Account Subtypes |
| ------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Stock Compensation | Equity Compensation |
| Depreciation & Amortization | Accumulated Depreciation |
| Change in Accounts Receivable | Accounts Receivable, Allowance for Doubtful Accounts |
| Change in Deferred Revenue | Deferred Revenue |
| Change in Accounts Payable | Accounts Payable |
| Other Change in Working Capital | Accrued Expense, Credit Card, Customer Credit, Customer Deposits, Deferred Commissions, Lease Liability, Other Assets, Other Current Asset, Other Current Liability, Prepaid Expense, Right of Use Asset, Sales Tax Liability, Unbilled Revenue |
These lines, together with Net Income, sum to **Total Operating Cashflow**.
**Investing Activities**
| Cashflow Line | Account Subtypes |
| ------------- | ---------------- |
| Capex | Fixed Assets |
This line sums to **Total Investing Cashflow**.
**Financing Activities**
| Cashflow Line | Account Subtypes |
| ---------------- | ---------------------------------- |
| Long-term debt | Debt, Other Long Term Liability |
| Equity financing | Equity, Additional Paid In Capital |
These lines sum to **Total Financing Cashflow**.
{% hint style="info" %} **Note:**
A subtype maps to exactly one Cashflow line, so every account lands in a single, predictable place. If an account is not landing where you expect, updating its subtype is the way to move it.
{% endhint %}
Together, these three tables cover every subtype in your chart of accounts, so you always know where an account's activity will land.
### View Transaction Details
Every line and section subtotal on the **Cashflow Statement** is drillable. Click into a line, such as **Other Change in Working Capital** or **Total Operating Cashflow**, to see the underlying accounts and the transactions driving the period's movement.
You can also export the drill-down to Excel to share the supporting detail or tie it back to the general ledger.
### Understand Other Key Cashflow Rows
Beyond the subtype-driven rows, Rillet automatically adds the following system-generated lines to complete the picture:
| Row | Description |
| ----------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |
| Net Income | Pulled directly from your income statement, this is the starting point for calculating operating Cashflow. It reflects accounting profit rather than actual cash, so the statement adjusts for non-cash and timing differences. |
| Opening Balance | The ending cash balance from the prior month, pulled from the balance sheet. It includes all accounts grouped as cash, cash equivalents, and restricted cash, and serves as the starting point for the rollforward. |
| Net Change in Cash | The sum of all activity across operating, investing, and financing Cashflows. This shows how much cash moved in or out of the business during the period. |
| FX Impact | For multi-currency or consolidated entities, the effect of exchange rate movements on cash held in foreign currencies. |
| Retained Earnings Adjustments | Period movements in accounts with the Retained Earnings subtype, reported as an adjustment to the rollforward. |
| Restricted Cash Adjustment | The period change in restricted cash, shown as a separate disclosure line. Because restricted cash is already part of the opening and closing cash position, this line is reported on its own rather than within Net Change in Cash. |
The final line, **Closing Balance**, is calculated as: `Closing Balance = Opening Balance + Net Change in Cash + FX Impact (if applicable) + Retained Earnings Adjustments`. This amount should match the total cash on your balance sheet and in your bank accounts at month-end.
Together, the subtype mappings, system-generated rows, and drill-down detail give you a complete, auditable view of how cash moved through your business each period.
### Frequently Asked Questions (FAQ)
Why does a line not show up in my Cashflow?
Check if the related accounts had activity during the period and if their subtypes are mapped correctly.
Why does a Cashflow line look incorrect?
Check the account's subtype. It is the most common source of unexpected Cashflow values.
My Cashflow does not match my GL. What should I check?
Review the Opening Balance, FX impacts (if multi-currency), and any manual Retained Earnings adjustments.
Can I change how an account maps?
Yes. Update the subtype in your Chart of Accounts. Changes will apply to future periods.
Where does a specific number come from?
Click into any line or section subtotal to drill down to the underlying accounts and transactions, and export to Excel if you need to share or reconcile the detail.
### See Also
To learn more about financial reporting in **Rillet**, review these articles:
* [**Set Up Your Chart of Accounts**](/EjmEP4KZ9BVp9j2ho4Mh/getting-started/set-up-your-chart-of-accounts.md)
* [**Manage Account Groupings**](/EjmEP4KZ9BVp9j2ho4Mh/general-accounting/chart-of-accounts/manage-account-groupings.md)
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