In Macy's 10k how do I use indirect method statement of cash flows to discuss an item that was recorded when calculating net income, but is adjusted as an increase or decrease to determine cash provided by (used by) operating activities, specifically an asset, liability, gain, or loss? How does that item impacted net income (or net loss) and why is there an adjustment necessary to determine cash from operations

https://content.equisolve.net/sec/0000794367-20-000089/m-0502202010q.htm

or

https://www.macysinc.com/investors/sec-filings