10. Finance subsidiaries; cash flow analysis) MMF's finance (credit) receivables anse from long-term financing provided by MMF to Moore's customers. MMI "pays" Moore, and the cus- tomer repays the loan plus interest 10 MMF.

a. Discuss Moore's classification of the cash received from such transactions in its cash flow statement. Discuss an adjustment to Moore cash flow statement that would make that state- ment a more useful indicator of Moure's ability to generate cash from operations.