Calculate the change in the key balance sheet accounts between 2014 and 2015 and classify each as a source (S), a use (U), or neither (N), and indicate which type of cash flow it is: an operating cash flow (O), and investment cash flow (I) or a financing cash flow (F).
ABC Corp.
Balance Sheet Changes and Classification
of Key Accounts between 2014 and 2015 
Definitions:
Lead Time
Lead time refers to the period between the initiation and completion of a process, such as the time taken from placing an order to delivery or the duration of manufacturing a product.
Reducing Wait Time
Strategies and measures implemented to decrease the amount of time customers or users wait for service or product delivery.
Reducing Inventory
The process of decreasing the amount of goods on hand, often to improve cash flow or reduce storage costs.
Lean Manufacturing
An approach to production that emphasizes waste reduction and efficiency to improve overall customer value.
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