Cash Flow
*********

Basic KPIs
==========

.. list-table::
    :header-rows: 1
    :class: tight-table

    * - KPI
      - ID
      - Description
      - IBKR ID
    * - Operating Cash Flow
      - OpCF
      - The amount of cash generated by the regular operating activities of a business in a specific time period.
      - OTLO
    * - Depreciation
      - Dep
      - The decrease in value of an asset over time.
      - SDED
    * - Amortization
      - Amort
      - The process of spreading the cost of an intangible asset over its useful life.
      - SAMT
    * - Capital Expenditure
      - CapEx
      - The funds used by a company to acquire or upgrade physical assets such as property, industrial buildings or equipment.
      - SCEX

Derived KPIs
============

.. list-table::
    :header-rows: 1
    :class: tight-table

    * - KPI
      - ID
      - Description
      - Formula
    * - Free Cash Flow
      - FreeCF
      - The amount of cash a company has left over after it has paid all of its expenses, including investments.
      - :math:`FreeCF = OpCF - CapEx`
    * - Depreciation \& Amortization
      - D&A
      - The total amount of depreciation and amortization.
      - :math:`D\&A = Dep + Amort`