Lesson 3 of 6

Sorting transactions: income, essentials, debts and transfers

Every cash-flow measure depends on how each line of a statement is labelled. A transfer from the borrower's own savings counted as income, or a loan repayment counted as shopping, changes the answer. This lesson sets out the categories, the statistical definition of income that tells which money in counts, and how to check that the sorting is right.

Published 19 October 2026