I was on the net this morning skimming financial news headlines none of them good, when it occurred to me how often I dont see a cash flow statement in the financial packages I get from my smaller clients. Our depressed economy is causing businesses across the board a lot of pain and software companies licensing software tend to have a pretty lumpy income stream. So, one would think that a report that helps management understand where their companys money is coming from and how it is being spent should be the first report a CEO would study.