Please help reclassify each item into one of the top items.

INDIRECT OPERATING ACTIVITIES

Income Before Extraordinary Items

Depreciation and Amortization

Extraordinary Items and Disc. Operations

Deferred Taxes

Equity in Net Loss (Earnings)

Sale of Property, Plant, and Equipment and Sale of Investments - Loss (Gain)

Funds from Operations - Other

Accounts Receivable - Decrease (Increase)

Inventory - Decrease (Increase)

Accounts Payable and Incrued Liab. - Increase (Decrease)

Income Taxes - Accrued - Increase (Decrease)

Other Assets and Liabilities - Net Change

Operating Activities - Net Cash Flow

INVESTING ACTIVITIES

Investments - Increase

Sale of Investments

Short-Term Investments - Change

Capital Expenditures

Sale of Property, Plant, and Equipment

Acquisitions

Investing Activities - Other

Investing Activities - Net Cash Flow

FINANCING ACTIVITIES

Sale of Common and Preferred Stock

Purchase of Common and Preferred Stock

Cash Dividends

Long-Term Debt - Issuance

Long-Term Debt - Reduction

Current Debt - Changes

Financing Activities - Other

Financing Activities - Net Cash Flow

Exchange Rate Effect

Cash and Cash Equivalents - Increase (Decrease)

DIRECT OPERATING ACTIVITIES

Interest Paid - Net

Income Taxes Paid

Net Income Non-operating losses (gains) Long-term operating accruals - Depreciation and amortization Long-term operating accruals- Other Net (investments in) or liquidation of operating working capital Net (investment in) or liquidation of operating long-term assets Net debt (repayment) or issuance Dividend (payments) Net stock (repurchase), issuance, or other equity changes