Towson Company prepared the tabulation below at December 31, 2017. 
Instructions
Show how each item should be reported in the statement of cash flows. Use parentheses for deductions.
Definitions:
High Reliability
Describes organizations or systems with processes and practices in place that make them exceptionally consistent in achieving their goals, especially in avoiding catastrophes in high-risk environments.
Psychological Test
A standardized procedure designed to measure an individual's mental performance, personality characteristics, or behavioral style.
Reliability
The degree to which an assessment tool produces stable and consistent results over time.
Standard Descriptions
This term may refer to established, widely accepted definitions or explanations for terms, concepts, or phenomena, often used in academic, scientific, or technical contexts for clarity and consistency.
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