ive ises adue subtracted from net income to reconcile it back to the cash basis? Example: 25. Give an example of a common non-cash revenue. Are non-cash revenues added back or subtracted from net income to reconcile it back to the cash basis? Example: 26. The general rule for current assets is as follows: When a current asset account has increased, then the change in the account should be from net income. When a current asset account has decreased, then the change in the account should be. to net income. 27. The general rule for current liabilities is as follows: When a current liability account has increased, then the change in the account should be to net income. When a current asset liability has decreased, then the change in the account should be from net income. 28. Briefly explain how to interpret a positive or negative net cash flow from operating activities