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  • 3 years ago

I'm working on a model and using Coke as a reference, and ran into a strange issue. In the cash flow statement, for 2009 Coke states Net change in operating assets and liabilities as the sum of the following increases/decreases: trade accnts rec (404) inventories (50) prepaid expenses (332) accnt payable and accrued expenses 319 acc. taxes 81 other liabilities (178) Sum = (564) on page 120 of the 10k BUT if you actually go to the balance sheet and look at these line items, the differences from year to year aren't close at all!

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