Annual Report 2017 | Page 27

Actsafe Safety Association

Actsafe Safety Association

Statement of Cash Flows Year ended December 31 , 2017
2017 2016 $ $
Cash flows from ( used in ) operating activities Excess ( deficiency ) of revenue over expenses for the year
( 210,610 )
( 3,322 )
Items not affecting cash Amortization of deferred lease inducement
( 29,007 )
( 18,247 )
Amortization of rental equipment
13,120
10,308
Amortization of property and equipment
65,492
48,766
Amortization of equipment under capital lease
7,622
4,234
Changes in non‐cash working capital Accounts receivable
( 511 )
( 4,881 )
GST / HST receivable
( 977 )
1,420
Interest receivable
2,049
( 2,870 )
Prepaid expenses and deposits
( 9,537 )
3,285
Accounts payable and accrued liabilities
7,024
26,277
Deferred revenue
6,307
2,164
( 149,028 )
67,134
Cash flows from ( used in ) investing activities Acquisition of property and equipment
( 7,506 )
( 304,561 )
Acquisition of rental equipment
( 4,525 )
( 22,495 )
( 12,031 )
( 327,056 )
Cash flows from ( used in ) financing activities Proceeds from deferred lease inducement
145,035
Repayments of capital lease obligation
( 6,684 )
( 3,142 )
Proceeds from capital lease obligation
42,343
( 6,684 )
184,236
Increase ( decrease ) in cash and cash equivalents during the year ( 167,743 ) ( 75,686 ) Cash and cash equivalents , beginning of year 287,246 362,932
Cash and cash equivalents , end of year 119,503 287,246
Cash and cash equivalents is comprised of
Cash
19,503
37,246
Guaranteed investment certificate
100,000
250,000
See accompanying notes to the financial statements .
119,503 287,246