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Why is there a difference between the Change in Working Capital that is calculated from the Balance Sheet vs. Change in Working Capital accounts on

Why is there a difference between the Change in Working Capital that is calculated from the Balance Sheet vs. Change in Working Capital accounts on the Statement of Cash Flows?
e.g.
On a company's balance sheet the change in Working Capital betwen 2018 and 2019 looks like -$98mm
Accounts Receivable 2018 = $200mm, 2019 =$136mm
Inventory 2018 = $460mm, 2019 = $511mm
Accounts Payable 2018 = $354mm, 2019 = $269mm
So the change in AR + Inv - AP = -$72mm
But on the Statement of Cash Flows under Cash Flow from Operations they give the change in these three accounts between 2018 and 2019 as:
Change in Accounts Receivable = $51mm
Change in Inventory = -$51mm
Change in Accounts Payable = -$77mm
So the chang in AR + Inv - AP = -$77mm
image text in transcribed
image text in transcribed
51 Change in assets and liabilities: Accounts receivable, net Inventory.net Other assets Accounts payable and accrued liabilities Accrued interest (51) (77) 2 Other liabilities Net cash provided by (used in) operating activities Inveetinn Antivities 14 229 219 136 200 511 460 784 371 14 55 Accounts receivable, net Inventory, net Derivative instruments Assets held for sale Other current assets Total current assets Property, plant and equipment net Nuclear decommissioning trust funds Derivative Instruments Other noncurrent assets Total Assets 43 1.315 6,956 1,683 6,642 1,316 169 1.125 82 73 107 $ 9,917 5 9.551 115 $ 210 150 Liabilities and Equity Revolving credit facilities Long-term debt, due within one year Inventory repurchase obligations Accrued interest Accounts payable and other accrued liabilities 45 150 65 63 354 269

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