A	Operating Cash Flow	Appears on the 'Financial' Balance Sheet but not on the GAAP Balance Sheet
B	EBIT	EBIT + Depreciation - Income Tax Expense	A
C	Free Cash Flow	The proceeds of a stock issuance in excess of Par Value
D	Operating Expense	Gross Profit - Operating Expenses
E	Operating Income	Discloses how all Equity accounts changed from period to period
F	Cash Flow to Owners	Starts with Net Income, adds non-cash expenses, and adjusts for changes in NWC
G	Cash Flow from Operating Activities	A subtotal on the Income Statement after miscellaneous income and expense
H	Retained Earnings	Increased by Long-Term Borrowings
I	Cash Flow from Financing Activities	Operating Cash Flow - Net Capital Spending - Change in NWC
J	Statement of Owner's Equity	Increased by Net Income, reduced by Dividends
K	APIC	A component is Net New Owner Contributions
L	Net Working Capital (NWC)	An example is SG&A Expenses