What does the acronym GPA mean in this case? And if its negative is it subtracted from cash flows?

2020(P=ProForma) vs 2020(A=Actual)

- Cash Flow Statement 2000(P) 130,000 6,600 2000(A) 137,600 7,400 NI Depreciation A/R (18,400) (49,600) Inventory A/P Misc. accruals Accrued income tax NCF from Operations (34,800) (2,000) (1,200) 28,000 (296,800) 216,400 3,000 32,600 108,200 50,600 GPA (80,000) (115,800) Other assets (1,200) (800) NCF from Investing (81,200) (116,600) 53,600 N/P LTD 50,000 100,000 Dividends NCF from Financing (86,000) (32,400) (86,000) 64,000 NCF (5,400) (2,000)