Since there are 3 categories of Cash Flow (Operating, Investing and Financing). The determining of whereas it is cash flow item and in which category it belongs to is quite hard. I just remember those items should be the 'cash' items, and to classify into operating cash flow for all items related to production, sell goods and services. Investing cash flow for cash items received and payment after buying or selling stocks and bonds. The Financing cash flow is all about cash items in and out from the bank account. All items of Cash Inflow tend to increase - add up the amount and all items of Cash Outflow in contrary tend to diminish the amount. Am I right?