Decrease (increase) in long-term prepaid expenses

長期前払費用の増減額（△は増加）

Increase (decrease) in long-term accounts payable – other

長期未払金の増減額（△は減少）

Increase (decrease) in long-term deposits received

長期預り金の増減額（△は減少）

Decrease (increase) in distressed receivables

破産更生債権等の増減額（△は増加）

Decrease (increase) in consumption taxes refund receivable

未収消費税等の増減額（△は増加）

Decrease (increase) in trade receivables

営業債権の増減額（△は増加）

Decrease (increase) in accounts receivable – other

未収入金の増減額（△は増加）

Increase (decrease) in advances received on service contracts in progress

未成業務受入金の増減額（△は減少）

Increase (decrease) in notes discounted

割引手形の増減額（△は減少）

Increase (decrease) in accounts payable – other, and accrued expenses

未払金及び未払費用の増減額（△は減少）