未成業務受入金の増減額（△は減少）
Increase (decrease) in advances received on service contracts in progress
JGAAP
未払金及び未払費用の増減額（△は減少）
Increase (decrease) in accounts payable – other, and accrued expenses
未払金の増減額（△は減少）
Increase (decrease) in accounts payable – other
未払費用の増減額（△は減少）
Increase (decrease) in accrued expenses
未払債務の増減額（△は減少）
Increase (decrease) in accrued liabilities
未払消費税等の増減額（△は減少）
Increase (decrease) in accrued consumption taxes
営業債務の増減額（△は減少）
Increase (decrease) in trade payables
割賦売掛金の増減額（△は増加）
Decrease (increase) in accounts receivable – installment
工事負担金等受入額
Proceeds from contribution for construction
事業再編損
Loss on business restructuring