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 5565 Development cost of new locations (258) Other property and equipment expenditures (168) Free cash flow $ 139 (5 millions) a: What is the GAAP measure included in this reconciliation? $ 0 b. What is the non-GAAP measure included in this reconciliation? $ 0