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:
Plus Four Method
A statistical method that adds four to the sample size and regards two successes and two failures in a binomial proportion confidence interval.
P-value
The probability of obtaining a test statistic at least as extreme as the one observed, assuming the null hypothesis is true; used to determine statistical significance.
Hypothesis
A supposition or proposed explanation made on the basis of limited evidence as a starting point for further investigation.
Confidence Interval
A span of values, generated from the statistics of a sample, that is likely to comprise the value of an undefined population parameter.
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