In each episode of our Year-end toolkit series, you’ll find something relevant to the year-end reporting process.This week Heather Horn was joined by Chris Gerdau and Suzanne Stephani from PwC’s National Office to talk about key reminders on the statement of cash flows that preparers will want to keep in mind as they finalize their reporting.In this episode you’ll hear them discuss:2:39 - Cash, cash equivalents, and restricted cash7:26 - Gross versus net presentation9:28 - Non-cash transactions13:07 - Business combinations and asset acquisitions20:23 - Equity issuances22:16 - PP&E purchases24:58 - Equity method investee distributions29:49 - Leases31:47 - Foreign operationsWant to learn more? Listen to our podcast Full disclosure: The statement of cash flowsFor more year end reminders, read or listen to The quarter close - fourth quarter 2021Suzanne Stephani is a director in PwC’s National Office specializing in the application and interpretation of the accounting guidance related to financing and leasing transactions as well as the cash flow statement.Chris Gerdau is a partner in PwC’s National Office specializing in accounting for financial instruments and banking related topics. Chris also conducts technical reviews of SEC filings and provides technical support to PwC’s practice offices. With over 25 years of experience, Chris’s client service expertise includes the banking, capital markets, and insurance industries.Heather Horn is PwC’s National Office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.