The Financial Accounting Standards Board (FASB) introduced a new accounting standard (ASU 2016-02) that requires companies to recognize operating lease assets and liabilities on the balance sheet. My ...

Marshall Hargrave is a stock analyst and writer with 10+ years of experience covering stocks and markets, as well as analyzing and valuing companies. The operating cash flow (OCF) ratio indicates ...

Walgreens, CVS and AT&T top the list of U.S. companies with the most operating lease liabilities that will need to be added to their balance sheets under the new leasing standard, according to a new ...

In this piece, I want to drill down deep into a ratio that I find extremely useful in assessing potential investments: the ratio of net operating assets (( NOA)) to total assets (the lower, the better ...

Every entrepreneur is in business to do something -- sell shoes, paint houses, make signs or give legal advice, for example. Operating activities is simply the accounting term used to describe your ...

Troy Segal is an editor and writer. She has 20+ years of experience covering personal finance, wealth management, and business news. Operating cash flow shows cash generated from business operations.

Business leaders love to talk about revenues, net profits and assets. After all, those are all positive numbers on a balance sheet that can make a company look great. They are also how a company ...