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section within the statement of changes in financial position showing the increase in funds for the accounting period. Funds are typically defined as working capital or cash. Sources of working capital include: (1) working capital provided from operations (net income plus nonworking capital expenses less nonworking capital revenue); (2) decrease in noncurrent assets ; (3) increase in noncurrent liabilities; and (4) increase in stockholders' equity. If funds are defined as cash rather than working capital, the following two additional sources of funds are used: (1) decrease in current assets other than cash; and (2) increase in current liabilities.