{"url_path":"/sec/gm/8-k/2026-08-11/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 Other Events.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-08-11","source_url":"https://www.sec.gov/Archives/edgar/data/1467858/0001193125-26-344698-index.html","accession_number":"0001193125-26-344698","cik":"0001467858","ticker":"GM","issuer_name":"General Motors Co","edgar_url":"https://www.sec.gov/Archives/edgar/data/1467858/0001193125-26-344698-index.html","primary_entity_key":"0001467858","primary_entity_name":"General Motors Co"},"word_count":111,"has_tables":true,"body_markdown":"Item 8.01.\n\nOther Events.\n\nThe Company will account for the Program as a product financing arrangement whereby the prepayments made to Suppliers will be reflected as an asset of the Company and each IPU will be reflected as unsecured debt. The payments made by the Paying Agent on behalf of the Company will be reflected as an operating cash outflow, offset by a corresponding financing cash inflow in the Company’s Consolidated Statements of Cash Flows as if the Company had made the payment to the Suppliers itself. The payment made by the Paying Agent will be excluded from Adjusted Automotive Free Cash Flow until the Inventory is purchased by the Company."}