1 Matching Items Reported to Cash Flow Statement Categories (Indirect Method) ILO NIKE, Inc. is the best-known sports shoe, apparel, and equipment company in the world because of its association with sports stars such as LeBron James and Serena Williams. Some of the items included i recent statement of cash flows presented using the indirect method are listed here. n its Select whether each item is disclosed in the operating activities, investing activities, or financing activities section of the statement or use (NA) if the item does not appear on the statement. 1 Additions to long-term debt 2. Depreciation. 3. Additions to equipment. Increase (decrease) in notes payable. (The amount is owed to financial institutions.) 5. (Increase) decrease in other current assets. 6. Cash received from disposal of equipment. 7. Reductions in long-term debt 8. Issuance of stock 9. (Increase) decrease in inventory 10. Net income