Amounts that would be classified as a current liability are

		Stock Options with exercise date of six months
		Dividends declared payable in stock during next month
		Debt due in nine months with long-term refinancing approved at due date
		Principal payments due over the next year on a 30-year mortgage

An increase in inventory is included within a statement of cash flows computed on the indirect method by:

		Adding the increase to net income
		Subtracting the increase from net income
		Adding the increase to cost of goods sold in determining cash to vendors
		Subtracting the increase from cost of goods sold in determining cash to vendors