> ## Documentation Index
> Fetch the complete documentation index at: https://docs.encoreos.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Direct Cash Flow

> View the direct method cash flow statement broken out by operating, investing, and financing activities in Finance & Revenue.

Direct Cash Flow presents the direct-method cash flow statement, categorizing cash movements into operating, investing, and financing activities for a selected date range. Route: `/fa/reports/cash-flow-direct`.

## Overview

The Direct Cash Flow report is accessible at `/fa/reports/cash-flow-direct` and is gated behind `fa.reports.view`. The component calls `useCashFlowDirect` which invokes the `fa_cash_flow_direct()` RPC, passing a `periodStart` and `periodEnd` date. Results are organized into three sections — Operating Activities, Investing Activities, and Financing Activities — with subtotals per section and a grand total net cash row. The report supports date-range filtering and export via `ReportExportButtons`.

## Who it's for

Requires permission `fa.reports.view`.

## Before you start

* Select a date range using the period start and end date inputs (defaults to year-to-date).
* Ensure the general ledger contains posted journal entries for the selected period.

## Steps

1. Navigate to **Finance → Reports** (`/fa/reports`) then select **Direct Cash Flow**, or go directly to `/fa/reports/cash-flow-direct`.
2. Enter the **Period Start** and **Period End** dates.
3. The report loads automatically and groups entries into Operating, Investing, and Financing sections.
4. Review section subtotals and the net cash total row.
5. Use **Export** buttons (`ReportExportButtons`) to download the report.

## Key concepts

| Concept                           | Description                                                        |
| --------------------------------- | ------------------------------------------------------------------ |
| `useCashFlowDirect`               | Hook invoking the `fa_cash_flow_direct()` RPC                      |
| `periodStart` / `periodEnd`       | Date range inputs; defaults to first of current year through today |
| Operating / Investing / Financing | Three `category` values returned by the RPC; SME: confirm mapping  |
| `ReportExportButtons`             | Shared export component for report download                        |

## Related

<Columns cols={2}>
  <Card title="Finance & Revenue" icon="building-columns" href="/fa/overview">
    Finance & Revenue core overview.
  </Card>

  <Card title="Governance & parity" icon="scale-balanced" href="/governance/index" />
</Columns>

<Note>
  This page documents shipped product behavior. It is not medical, legal, or
  billing advice. Verify against your organization's policies and applicable
  regulations before using it for clinical, compliance, or billing decisions.
  Protected health information (PHI) shown in the product is governed by your
  tenant's access controls and is never exposed in this documentation.
</Note>

<Accordion title="Documentation sources">
  * src/routes/fa.tsx
  * src/cores/fa/pages/CashFlowDirectPage.tsx
</Accordion>