Cash Flow Statement under ASC 842

The cash flow statement requirements are complex, require the user to make certain elections about the location of certain cash flow items and generally is outside the scope of LeaseCrunch software. We have found Chapter 14 of the Handbook linked below to be extremely helpful to users, specifically the overview in 14.2.10 which provides a grid of the major categories and elections required. 

KPMG Handbook: Statement of cash flows Chapter 14

The disclosure provided by ASC 842 includes more than just the cash movements - it captures both cash and noncash lease activity to give a complete picture of leasing obligations. The Amortization Schedule provides the cash movements related to leases that is required for the cash flow statement.