eng Science and Education Publishing Journal of Finance and Accounting 2333-8857 2025-12-11 13 3 63 67 10.12691/jfa-13-3-2 JFA20251332 article Huseyin Yilmaz Corresponding author: hyilmaz64@yahoo.com 1 Prof. Dr., +MBA degree in the U.S.A, Free Financial Scientist, Self-employed Dependent cash flow (DEPCF) is the cash flow a business needs for its all operations. It could not be distributed its investors. In this article, three methods were created to calculate ˇ°dependent cash flow (DEPCF)ˇ±. They are: 1. DEPCF= CFFO-FCF +CFFI+CFFF, (1) 2. DEPCF= DEPCFFO+CFFI+CFFF, (2) and 3. DEPCF= CE+PPEPM+CFFI+CFFF. (3). In addition to these three methods, other two methods were created to calculate ˇ°dependent cash flow from operations (DEPCFFO)ˇ±. It is used as an item of the second DEPCF method as it could be seen above. The two methods created are: 1. DEPCFFO= CFFO-FCF, (4) and 2 DEPCFFO= CE+PPEPM (5) These five methods together explain a new corporate finance subject ˇ°dependent cash flow (DEPCF). https://pubs.sciepub.com/jfa/13/3/2/jfa-13-3-2.pdf Dependent cash flow (DEPCF) dependent cash flow from operations (DEPCFFO) free cash flow (FCF) cash flow from operations (CFFO)