Represents funds derived from sources usually considered nonoperating. FAS 95 requires that these accounts be considered operating. For valuation purposes these accounts should not be included in Cash Flow from Operations (v4100).
(v2595.01) Incr. in Other Non-Oper Curr. Liab.
+ (v2785.01) Incr. in Non-Current Operating Liability
+ (v2790.01) Incr. in Other Liabilities
+ (v2420.05) Dividends from Subs.
+ (v3000.00) Funds Flow Adj: Sources
- (v4180.00) Deferred Tax Reconciliation
= (v4520.00) Non-Oper. Sources (FAS 95)