Most of the cash flow items relate to this category.Here is the list of items...
Add:Non cash items and non operating expenses
:Bad debts
:Loss on sale of assets
:premium on redemption
Less: Non operating incomes
:Liabilities written back
:profit on sale of assets.
Changes in working capital
Less:Increase in assets and decrease in liabilities.
Add: Decrease in assets and increase in liabilities.