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AMERICAN INTERNATIONAL VENTURES, INC. (An Exploration Stage Company) CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
May 31, 2016
May 31, 2015
Cash Flows From Operating Activities:    
Net income (loss) $ 232,677 $ (574,350)
Charges not requiring an outlay of cash:    
Depreciation 101,728 53,198
Interest charges related to debt discount   13,835
Write off of accrued interest receivable 15,994  
Gain on revaluation of warrants   (108,600)
Equity items issued for services 61,500 247,300
(Gain) loss on sales of mining claims (744,391) 206,500
Changes in assets and liabilities:    
Increases (decreases) in taxes payable (12,250) 2,924
Decrease (increase) in miscellaneous receivables 14,375 163
Increases (decreases) in accounts payable and accrued expenses (50,672) 53,621
(Increase) decrease in inventories   31,228
Net cash consumed by operating activities 363,352 (74,181)
Cash Flows From Investing Activities:    
Purchases of fixed assets (2,422)  
Purchase of mining claims (50,000)  
Net cash (consumed) by investing activities (52,422)  
Cash Flows From Financing Activities:    
Proceeds from sales of stock subsidiaries 105,000  
Repayment of debt (76,814)  
Payments on financing lease (11,616) (11,985)
Advances from officers and directors 15,000 113,825
Repayments of officer and director advances (193,325) (18,500)
Stock redemption (25,000)  
Net Cash provided by financing activities (186,755) 83,440
Net change in cash 124,175 9,259
Cash balance, beginning of year 22,121 12,862
Cash balance, end of year $ 146,296 $ 22,121