Inventory
| Source | Publisher | Fields provided | Verified |
|---|---|---|---|
| SEC EDGAR full-text and filing search | U.S. Securities and Exchange Commission | 10-K and 10-Q line items: operating cash flow, capital expenditures, lease principal, SBC, D&A, deferred taxes, EPS | 2026-06-20 |
| FASB ASC 230 Statement of Cash Flows | Financial Accounting Standards Board | Indirect-method cash flow statement structure, classification of operating, investing, financing items | 2026-06-20 |
| FASB ASC 842 Leases | Financial Accounting Standards Board | Operating- vs finance-lease principal classification in OCF and financing | 2026-06-20 |
| FASB ASC 718 Stock Compensation | Financial Accounting Standards Board | Stock-based-compensation expense recognition and disclosure | 2026-06-20 |
| IAS 7 Statement of Cash Flows | IFRS Foundation | IFRS cash flow presentation, interest paid and received classification options | 2026-06-20 |
| IFRS 16 Leases | IFRS Foundation | IFRS lease accounting, single-model lessee recognition | 2026-06-20 |
| Damodaran Online (NYU Stern dataset and writing) | Aswath Damodaran, NYU Stern School of Business | FCFF / FCFE definitions, sector multiples, sector margins, P/E and P/FCF benchmarks | 2026-06-20 |
| Berkshire Hathaway 1986 chairman letter (owner-earnings appendix) | Berkshire Hathaway | Owner-earnings construct, maintenance-CapEx distinction | 2026-06-20 |
| IRS Publication 542 Corporations | Internal Revenue Service | US federal corporate income tax rate (21%) | 2026-06-20 |
| IRS Publication 946 (depreciation) | Internal Revenue Service | Bonus depreciation, MACRS schedules feeding deferred-tax wedge | 2026-06-20 |
| NAREIT Funds From Operations White Paper (2018 restatement) | Nareit | FFO definition, AFFO derivation | 2026-06-20 |
| SEC C&DIs on Non-GAAP Financial Measures | U.S. Securities and Exchange Commission | Permitted treatment of non-GAAP adjusted-FCF measures | 2026-06-20 |
| UK Corporation Tax rates and allowances (gov.uk) | HM Revenue and Customs | UK corporation tax main and small-profits rates for IFRS FCFF tax shield | 2026-06-20 |
Cadence
Verification: quarterly, aligned to 10-Q filing cycle (Mar / Jun / Sep / Dec). Last full pass: 2026-06-20. Next due: 2026-09-20.
Navigating SEC EDGAR
Use the company-search interface, then drill to the most recent 10-K (annual) or 10-Q (quarterly). The cash flow statement is the third financial statement after the income statement and the balance sheet; the FCF inputs sit in the operating and investing sections.