# Operating Cash Flow Component Recheck

Recheck operating cash flow from its recorded components.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
The net income, non-cash charges and working capital change recorded for the period.

## Workflow
1. Read the recorded net income.
2. Add back the recorded non-cash charges.
3. Subtract the recorded working capital increase.
4. Return the check without changing any ledger figure.

## Output contract
period | net_income | non_cash_charges | working_capital_change | operating_cash_flow | verdict

## Fictional acceptance test
Fictional period had net income of 320,000, non-cash charges of 45,000 and a working capital increase of 30,000: operating cash flow of 335,000.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/operating-cash-flow/

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