What does NOT typically appear on the face of the proprietary fund statement of cash flows?

The proprietary fund statement of cash flows primarily focuses on cash inflows and outflows related to the operations of the proprietary funds, which include enterprise and internal service funds. The components that typically appear on this statement are designed to provide a clear view of the cash flow patterns associated with the fund's operations, financing, and investing activities.

Cash flows from operating activities is a critical section on the proprietary fund statement, detailing how cash is generated and used in the course of the fund's everyday operations. The reconciliation of cash flows is also a standard feature, emphasizing how beginning and ending cash balances correlate with the cash flows reported during the period.

In contrast, changes in fiduciary net assets are not included in the proprietary fund statement of cash flows. This section is part of the fiduciary funds' financial statements, which reflect the resources held in trust for others but are not part of the proprietary fund's operational metrics. Proprietary funds manage their own resources with a focus on profit-generating activities, while fiduciary funds are categorized distinctly as they deal with assets that belong to others. This clear differentiation highlights why changes in fiduciary net assets do not appear in the proprietary fund statement of cash flows.