Consider that a company has excess cash flow. Google is a good one to look at. Google invests in short term securities to earn something on the cash. What is another way the cash could be used to create wealth for the investors? Look at Dean Foods Cash Flow Statement. Does it have excess cash? What is one idea the company might consider for using this cash? Then look at the items on the SCF. Compare it to the IS. Are there differences an investor should consider? Think about this.