What is the definition of Operating Cash Flow, OFC?

Operating Cash Flow, or OCF, is an accounting term which refers to the total amount of cash generated by a company through its general operations. This is a good way of assessing the profitability of the company because it shows cash flow, rather than just operating income (which can show as a positive even if the company is losing money).

The calculation for Operating Cash Flow is Net Income minus Operating Expenses, and it can be found on the Cash Flow Statement as 'Cash Flow From Operating Activities'.