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Steve Bartoletti
Steve Bartoletti

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Coming November 2019
Posted By: Steve Bartoletti on 9/1/2019 12:24:58 AM, 0 Comments, 3259 Views Tags: CPFA
Watch for it - November 2019!  The RMA Journal will publish my latest article: An Argument for Restoring the Importance of Balance Sheet Cash Flow --  see brief description on the home page.
Critical-thinking
Posted By: Steve Bartoletti on 11/7/2018 2:24:06 PM, 0 Comments, 7896 Views
Feedback on my M-Capex article that i can relate to: The importance of critical thinking.
Why MCapex should NOT be deducted from operating cash flow
Posted By: Steve Bartoletti on 9/20/2018 2:24:32 PM, 0 Comments, 4546 Views Tags: M-Capex, Maintenance Capex, MCapex

Announcing the new article in The RMA Journal that challenges and clarifies treatment of M-Capex in cash flow analysis.   

Announcing the article published in The RMA Journal October 2017. 
Depreciation is unreliable
Posted By: Steve Bartoletti on 12/15/2015 3:27:22 PM, 0 Comments, 16825 Views
Depreciation issues affect CPFA, but also highlight the need for CPFA. 
Loan covenant violations
Posted By: Steve Bartoletti on 11/30/2015 6:54:44 PM, 0 Comments, 22921 Views Tags: CPFA, negative working capital, current portion of fixed assets
A loan examiner (auditor) asks what is to be done about violations of liquidity covenants (minimum working capital and current ratio) given the revelation that these understate liquidity by the amount of CPFA? 
Cash Flow Cycles Seminar launched
Posted By: Steve Bartoletti on 11/15/2014 4:52:12 PM, 0 Comments, 18510 Views Tags: CPFA, Cash Flow 3.0

The seminar based on the book—Cash Flow 3.0—was launched at Mega Bank in Indonesia, a SME-friendly, forward-looking bank. 

First SME to benefit
Posted By: Steve Bartoletti on 10/7/2013 10:41:21 AM, 0 Comments, 31564 Views Tags: CPFA, negative working capital, current ratio
The first known case of lender applying the principle of CPFA to the mutual benefit of lender and borrower.   
Cash Flow the book is now available
Posted By: Steve Bartoletti on 8/30/2013 11:57:58 AM, 0 Comments, 18225 Views Tags: CPFA, commercial lending, cash flow, credit analysis
The article in the Journal of Accountancy was the first step, confirming the validity of CPFA, a cornerstone of the cash cycle theory. The book lays out the complete framework.