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A cash flow statement is a financial document that illustrates the inflows and outflows of cash within an organization over a specific period. It provides a detailed record of how much cash is generated from operations, how much is spent on expenses, and ultimately, what money remains, which is often referred to as the cash available after expenses. This report is crucial for understanding an organization's liquidity, solvency, and overall financial health.

The cash flow statement focuses on cash transactions, distinguishing between operating, investing, and financing activities. By clearly outlining the cash available after expenses, stakeholders can assess how effectively a company manages its cash and whether it has enough liquidity to cover its obligations.

Other options, while relevant to financial analysis, do not encapsulate the specific purpose of a cash flow statement. Projected sales revenue pertains more to forecasting future earnings rather than reflecting current cash position. Total assets and liabilities are represented in a balance sheet, not in a cash flow statement. Investments in marketing might impact cash flows but are again not the primary focus of this financial document. Thus, the accurate depiction of the cash available after expenses clearly defines the role of a cash flow statement.