Accounting Change (SF.CF.AccountingChangeNonCashExp)

Accounting Change (SF.CF.AccountingChangeNonCashExp) is applicable only if Net Income/Starting Line (SF.CF.NetIncome_StartingLine) is income after accumulated gains/losses from changes in accounting principles.

As the gain/losses are non-cash, these are reversed out of Cash Flow from Operations to avoid double counting since they are reflected in the Net Income, which is the starting line for the Cash Flow from Operations.