What about "Excess Cash"? Why do you sometimes see that in a Sources & Uses table?
a. "Excess Cash" is included in a Sources & Uses table when a company has unexpected surplus funds at the end of a period.
b. "Excess Cash" may appear in a Sources & Uses table when a company has received additional financing that was not originally accounted for.
c. "Excess Cash" might be listed in a Sources & Uses table when the company has decided to invest in shortterm securities or other assets.
d. "Excess Cash" could be included in a Sources & Uses table as a note to explain any significant discrepancies between the projected and actual cash flows.