Accounting: Cash flow statement

{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "#/components/schemas/AccountingCashFlowStatement",
  "title": "Accounting: Cash flow statement",
  "description": "> **Operating activities only**  \n> \n> Currently, the cash flow statement shows cash that flows into and out of the company from operating activities *only*. Operating activities generate cash from the sale of goods or services.\n\n## Overview\n\nA cash flow statement is a financial report that records all cash that is received or spent by a company during a given period. It gives you a clearer picture of the company\u2019s performance, and their ability to pay creditors and finance growth.\n\n> **Cash flow statement or balance sheet?**\n> \n> Look at the cash flow statement to understand a company's ability to pay its bills. Although the balance sheet may show healthy earnings at a specific point in time, the cash flow statement allows you to see whether the company is meeting its financial commitments, such as paying creditors or its employees.",
  "type": "object",
  "properties": {
    "reports": {
      "description": "Array of cash flow statements.",
      "type": "array",
      "items": {
        "$ref": "#/components/schemas/AccountingCashFlowStatement/definitions/cashFlowStatement"
      }
    },
    "reportBasis": {
      "$ref": "#/components/schemas/AccountingCashFlowStatement/definitions/reportBasis"
    },
    "reportInput": {
      "$ref": "#/components/schemas/AccountingCashFlowStatement/definitions/reportInput"
    },
    "currency": {
      "$ref": "#/components/schemas/SourceAccount/properties/currency",
      "description": "Currency of all values in the cash flow statement."
    },
    "mostRecentAvailableMonth": {
      "$ref": "#/components/schemas/DateTime",
      "nullable": true
    },
    "earliestAvailableMonth": {
      "$ref": "#/components/schemas/DateTime",
      "nullable": true
    }
  },
  "required": [
    "reports",
    "reportBasis",
    "reportInput"
  ],
  "definitions": {
    "reportBasis": {
      "title": "Report basis",
      "description": "Accounting method used when aggregating the report data. In this case, `Cash`.",
      "type": "string",
      "enum": [
        "Unknown",
        "Accrual",
        "Cash"
      ]
    },
    "reportInput": {
      "description": "Accounting method used to prepare the cash flow statement.",
      "type": "string",
      "enum": [
        "Unknown",
        "Indirect",
        "Direct"
      ]
    },
    "cashFlowStatement": {
      "title": "Cash flow statement",
      "type": "object",
      "properties": {
        "fromDate": {
          "$ref": "#/components/schemas/DateTime",
          "description": "Start date for the reporting period."
        },
        "toDate": {
          "$ref": "#/components/schemas/DateTime",
          "description": "End date for the reporting period."
        },
        "cashReceipts": {
          "$ref": "#/components/schemas/ReportLine",
          "description": "ReportLines for cash receipts from the sale of goods."
        },
        "cashPayments": {
          "$ref": "#/components/schemas/ReportLine",
          "description": "ReportLines for cash payments to suppliers for the purchase of goods or services."
        }
      }
    }
  }
}