What part of the cash flow statement does R&D and cash paid for patent applications belong?

[curadhan74]

I'm guessing they're both investing activities but I'd like to hear what others say and why. Thank you.

[adare]

I'm guessing they're both investing activities but I'd like to hear what others say and why. Thank you.

R & D is always reported as current year Operating Expense, and therefore is part of Operating Activity.

Patent Application cost, if capitalized as an intangible asset, belongs under Investing.