ramdabom

In many corporate financials, changes in the BS items differ from changes reported on the SCF. Also, depreciation expense on the IS often does differ from changes reported on the SCF. This is touched on in the Free Cash Flow Valuation in L2, but the answer provided in the curriculum only touches on the issue. I think cfaPower provided a pretty good explanation of possible reasons why the SCF and IS don't always equal each other with regards to depreciation.

It is definitely not a mistake.