jim8z3

the SCF is not reclassing any items, but is adjusting noncash changes from the BS. For publicly held companies, I'd say the liklihood would conclude change in assets that are depreciated and amortized on the SCF will exceed the expensed portions on the IS. However, every industry has differences. Manufactuers will always have a difference, whereas a company that is just a distributor or retailer would likely not have these differences.