Account appears on the FAS 95 Cash Flow Statement and is for funds applied to uses normally considered nonoperating. Although FAS 95 considers these funds part of cash flow from operations, it is inappropriate to use this account in deriving cash flows for valuation purposes.
(v2095.01) Incr. in Other Current Assets - Non-Operating
+ (v2470.01) Incr. in Non-Current Operating Asset
+ (v2440.01) Incr. in Other Assets
+ (v3020.00) Funds Flow Adj: Uses
= (v4540.00) Non-Oper. Uses (FAS 95)