ASU 2016-18

Stakeholders indicated that diversity exists in the classification and presentation of
changes in restricted cash on the statement of cash flows under Topic 230,
Statement of Cash Flows. Entities classify transfers between cash and restricted
cash as operating, investing, or financing activities, or as a combination of those
activities, in the statement of cash flows. Also, some entities present direct cash
receipts into, and direct cash payments made from, a bank account that holds
restricted cash as cash inflows and cash outflows, while others disclose those cash
flows as noncash investing or financing activities.