Select by Yes/No in the appropriate column whether an item is added or subtracted to derive cash flow from operating activities. (Yes/No is required in every answer box.)

		Adjust by
		Adding	Subtracting
1.	Changes in non-cash current assets:
	a. Increases
	b. Decreases
2.	Changes in current liabilities
	a. Increases
	b. Decreases
3.	Depreciation of plant and equipment
4.	Amortization of intangible assets
5.	Interest expense:
	a. Bond premium amortized
	b. Bond discount amortized
6.	Sale of non-current asset:
	a. Gain
	b. Loss