The following are adjustments to net income to arrive at cash flow from operations from Kmart’s 1997 Consolidated Statement of Cash Flows:

■ Asset impairment charges

■ Cash used for store restructuring and other charges

■ Decrease in other long-term liabilities

■ Cash used for discontinued operations

■ Loss on disposal of discontinued operations Support the classification of these items as adjustments to arrive at cash flows from operations or suggest and support a reclassification to either the cash flows for investing or cash flows from financing.