STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2014
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
CASH FLOWS FROM OPERATING ACTIVITIES Change in net assets
Adjustments to reconcile change in net assets to net cash provided by operating activities: Depreciation and amortization Realized gains on investments Unrealized losses on investments Provision for bad debts
Changes in assets and liabilities: Accounts receivable Inventory
Prepaid expenses Accounts payable Accrued vacation
Deferred agency fees
Deferred on-site review fees Other deferred revenue
Post-retirement benefit payable Deferred rent
NET CASH PROVIDED BY OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES Purchases of investments
Proceeds from sales of investments Purchases of property and equipment
NET CASH USED IN INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES Principle payments on capital lease
NET CASH PROVIDED BY FINANCING ACTIVITIES NET INCREASE IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR CASH AND CASH EQUIVALENTS, END OF YEAR $ 469,488 95,852
(10,982) 13,803 3,957
(35,174) 7,622
(19,374) (46,498) (8,513) 4,924
139,288 (32,797) (212,403) (21,778)
347,415
(151,215) 24,035 (4,009)
(131,189) 5,082 5,082 221,308 1,632,321 $ 1,853,629
The accompanying notes are an integral part of these financial statements. 28 CALEA® The Gold Standard in Public Safety
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