Identifying Non-GAAP and GAAP Measures A company reported the following reconciliation in the MD&A section of its 2020 annual report($ millions). Net cash provided by operating activities $565 Development cost of new locations (258) Other property and equipment expenditures (168) Free cash flow $ 139 ($ millions) a. What is the GAAP measure included in this reconciliation? $ 3,161 x b. What is the non-GAAP measure included in this reconciliation? $ 778 X