Reconciliation of Operating Income to Net Cash Provided by Operating Activities

The following are allowable line item accounts for use in the statement of cash flows per the Comptroller's reporting requirements:

Reconciliation of Operating Income to Net Cash Provided by Operating Activities

Operating Income (loss)

Adjustments to reconcile operating income to net cash provided by operating activities.

• Amortization and depreciation expenses
• Bad debt expense
• Provision for uncollectible accounts
• Pension expense
• OPEB expense
• Operating income and cash flow category classification differences
• Change in current assets and liabilities:
  • (Increase) Decrease in receivables
  • (Increase) Decrease in due from other funds
  • (Increase) Decrease in inventories
  • (Increase) Decrease in prepaid expenses
  • (Increase) Decrease in loans and contracts
  • (Increase) Decrease in other assets
  • (Increase) Decrease in deferred outflows of resources – pensions
  • (Increase) Decrease in deferred outflows of resources – OPEB
  • Increase (Decrease) in payables
  • Increase (Decrease) in deposits
  • Increase (Decrease) in due to other funds
  • Increase (Decrease) in deferred revenues
  • Increase (Decrease) in compensated absence liability
  • Increase (Decrease) in other liabilities
  • Increase (Decrease) in benefits payable
  • Increase (Decrease) in liabilities to employees for defined benefit pensions
  • Increase (Decrease) in liabilities to employees for defined benefit OPEB
  • Increase (Decrease) in deferred inflows of resources – pensions
  • Increase (Decrease) in deferred inflows of resources – OPEB
  • Increase (Decrease) in asset retirement obligations and related accounts

close this window