Blog and News

Blog and News

If you have questions or comments after reading the JofA Article, the more recent RMA Journal articles, or the book (Cash Flow 3.0), send an email to I will respond to you directly, and post or paraphrase your question for the blog. 
Steve Bartoletti
CPFA draft proposal to FASB
Posted By: Steve Bartoletti on 4/8/2020 6:09:48 PM, 0 Comments, 7161 Views

Should the Current Portion of Fixed Assets (CPFA) be reported on the balance sheet? That is the question that will soon be put to the Financial Accounting Standards Board (FASB). 

Steve Bartoletti
Posted By: Steve Bartoletti on 11/7/2018 2:24:06 PM, 0 Comments, 16081 Views
Feedback on my M-Capex article that i can relate to: The importance of critical thinking.

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. 
Steve Bartoletti
Depreciation is unreliable
Posted By: Steve Bartoletti on 12/15/2015 3:27:22 PM, 0 Comments, 24112 Views
Depreciation issues affect CPFA, but also highlight the need for CPFA. 
Steve Bartoletti
Loan covenant violations
Posted By: Steve Bartoletti on 11/30/2015 6:54:44 PM, 0 Comments, 30955 Views
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? 
Steve Bartoletti
RMA Journal publishes discovery of CPFA
Posted By: Steve Bartoletti on 7/24/2015 7:22:58 PM, 0 Comments, 20569 Views
Steve Bartoletti
Cash Flow Cycles Seminar launched
Posted By: Steve Bartoletti on 11/15/2014 4:52:12 PM, 0 Comments, 25970 Views

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

Steve Bartoletti
First SME to benefit
Posted By: Steve Bartoletti on 10/7/2013 10:41:21 AM, 0 Comments, 39685 Views
The first known case of lender applying the principle of CPFA to the mutual benefit of lender and borrower.