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First time post question on this platform, let me know if I shall move to the quantitative finance or this is the right place afterall.

I am reading Analog Devices 10-K and could not really wrap my head around how they put together their cashflow statement.

For example, one can clearly find that the Accounts Receivable was $688,953K in 2017 and $477,609K in 2016. And in the cashflow statement, there is a line item under Change in operating assets and liabilities: called Accounts receivable, shouldn't it be a simple subtraction between the AR for two year which is -$211,344?

Why it says only ($65,669?)

Not only for AR, inventories, prepaid expenses and many of the items are not a straightforward subtraction between items on the balance sheet.

why?

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The statement of cash flows relates to the categorised differences between cash going into and cash coming out of their bank accounts.

The balance sheet would have been prepared on an accruals basis (otherwise it wouldn't have "accounts receivable").

The two sets of figures aren't related in a simple fashion due to timing differences between accruals-based entries and cash movements.

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