In the following After-Tax Cash Flows. If the company can get government's grant (fund) $1.5 million. So, I will list the $1.5 million in the below cash flow. Can I list it just before "net working capital"?

EXHIBIT 12.2 After-Tax Cash Flow Data MENDOZA COMPANY After-Tax Cash Flow Data Machine Purchase Decision (000s) Years 2 0 1 3 4 $(480.00) (200.00) $(680.00 $1.000,00 $1.000.00 $1,000.00 $1,000.00 Project Initiation Net cost of new machinela) Commitment of net working capital Net initial cash outflow, after tax Project Operation Cash revenues Operating expenses: Cash items(b) Depreciation) Total operating expenses Pretax operating income Income taxes on operating income After-tax operating income Plus: Noncash expenses (depreciation-see above) After-tax cash operating income Project Disposal Net working capital released (1.e., recovered) After-tax proceeds from sale of machine(d) After-tax employee relocation expensese) Net cash flow, after tax, at project disposal Net (after-tax) cash flows 783.33 733.33 733.33 733.33 120.00 120.00 120.00 120.00 903.33 853.33 853.33 853.33 96.67 146.67 146.67 146.67 38.67 58.67 58.67 58.67 58.00 88.00 88.00 S8.00 120.00 120.00 120.00 120.00 $ 178.00 $ 208.00 $ 208.00 $ 208.00 $ 200.00 3.00 _190.00) $ 113.00 $321 ($680) $178 $208 $208