a primary difference between using the direct method and indirect method to prepare operating cash flow for the statement of cash flows under U.S GAAP is?

a. Depreciation and amortization is added back under the direct method but not under the indirect method

b. The reporting operating cash flow total will be different

c. Each method includes a different starting point in the calculation

d. Use of the indirect method requires the company to report the direct method in a separate schedule