(Increase)/Decrease in receivables

The amount reported as (Increase)/decrease in receivables in the reconciliation section of the statement of cash flows must tie to the difference in gross amounts of accounts receivable between the previous fiscal year and the current fiscal year as reported on the balance sheet. Any allowances for uncollectible accounts must not be netted against the accounts receivable balances before calculating the increase or decrease. In addition, only receivable accounts related to operating activities as classified on the cash flow statement must be compared.

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