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AMERICAN INTERNATIONAL VENTURES, INC. (An Exploration Stage Company) CONSOLIDATED STATEMENTS OF CASH FLOWS YEARS ENDED May 31, 2015 and 2014 - USD ($)
12 Months Ended
May. 31, 2015
May. 31, 2014
Cash Flows From Operating Activities:    
Net loss $ (574,350) $ (246,397)
Charges not requiring an outlay of cash:    
Depreciation 53,198 109,414
Interest charges related to debt discount 13,835 4,481
Gain on revaluation of warrants (108,600) (407,250)
Equity items issued for services 247,300 229,000
(Gain) loss on sales of mining claims 206,500 (5,000)
Changes in assets and liabilities:    
Increases in taxes payable 2,924 70,103
Decrease (increase) in miscellaneous receivables 163 (22,911)
Increases in accounts payable and accrued expenses 53,621 35,437
(Increase) decrease in inventories 31,228 (31,228)
Net cash consumed by operating activities (74,181) (264,351)
Cash Flows From Investing Activities:    
Purchases of fixed assets   (25,994)
Net cash (consumed) by investing activities   (25,994)
Cash Flows From Financing Activities:    
Proceeds from sales of common stock   150,000
Proceeds of convertible notes   95,000
Payments on financing lease (11,985) (10,235)
Advances from officers and directors 113,825 76,000
Repayments of officer and director advances (18,500) (18,000)
Net Cash provided by financing activities 83,440 292,765
Net change in cash 9,259 2,420
Cash balance, beginning of year 12,862 10,442
Cash balance, end of year $ 22,121 $ 12,862