c) Schedule D-10: Balance Sheet.

1. d) Schedule D-11: Statement of Cash Flows. The statement of cash flows shall include, but need not be limited to, the following items:

2. 1) Cash flows from operating activities:

   1. A) Net income;
   2. B) Depreciation and amortization;

   3. C) Deferred income taxes and investment tax credits – net ;

      1. D) Other operating activities excluding changes in working capital – net; and
   4. E) Changes in working capital – net.

3. 2) Cash flows from investing activities:

   1. A) Capital (construction) expenditures – net of AFUDC; and

   2. B) Other investing activities – net.

      1. 3) Cash flows from financing activities (separately show any subsidiary security issuances and retirements for which the utility has ultimate liability):
   3. A) Issuance of long-term debt;
   4. B) Retirement of long-term debt;
   5. C) Issuance of preferred stock;
   6. D) Retirement of preferred stock;
   7. E) Issuance of common stock;
   8. F) Retirement of common stock;
   9. G) Net increase (decrease) in short-term debt;
   10. H) Dividends paid on preferred stock;
   11. I) Dividends paid on common stock; and
   12. J) Other (explain).
4. 4) Net increase (decrease) in cash.