4.6 Cash Flow Information
ASC 280-10
45-1 This Subtopic does not
require that a public entity report segment cash flow.
However, paragraphs 280-10-50-22 and 280-10-50-25 require
that a public entity report certain items that may provide
an indication of the cash-generating ability or cash
requirements of an entity’s operating segments.
As noted in paragraph 94 of the Background Information and Basis for Conclusions of FASB Statement 131:
The Board decided to require disclosure of significant noncash items included in the measure of segment profit
or loss and information about total expenditures for additions to long-lived segment assets (other than financial
instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights,
deferred policy acquisition costs, and deferred tax assets) if that information is reported internally because it
improves financial statement users’ abilities to estimate cash-generating potential and cash requirements of
operating segments.