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6 cash float assertion q0 q1 q 2 q3 this autumn overall receipts modern income collections from a/r =general disbursements capital expenditures materials labor administration advertising coins glide overall beginning coins receipts =coins to be had -disbursements =general finishing cash. 2 what's the difference among an income declaration and cash go with the flow assertion? Income announcement suggests sales while buy is made, and fees when assets used; coins drift suggests while money changes fingers (accrual vs. Cash, charges vs. Expenditures). Coins flows would encompass capital costs; profits assertion could now not. Income statement would consist of non-cash costs which includes depreciation; cash float announcement could no longer.