Reconciling operating cash flow across reporting standards requires reclassifying interest, dividends, leases, and taxes into uniform functional categories.
Six fields, each writing its own terms
The terms are written where they belong. Each field holds three desks, and every entry a desk writes raises the terms it uses, each term given a meaning, a mechanism and the places it appears. The record on these pages stays first person and hand made; the fields grow the nomenclature.
