Payable/Accrued
Payable/Accrued represents changes in accounts payable and accrued expenses during the period when a company does not delineate the two components. An increase in accounts payable and accrued expenses has a positive impact on cash flow from operating activities, and vice versa. Payable/Accrued is utilized when a company does not delineate between Accounts Payable and Accrued Expenses.