Increase (decrease) in accounts payable – other

未払金の増減額（△は減少）

Decrease (increase) in real estate for sale

販売用不動産の増減額（△は増加）

Increase (decrease) in trade payables

営業債務の増減額（△は減少）

Decrease (increase) in accounts receivable – installment

割賦売掛金の増減額（△は増加）

Decrease (increase) in advances paid

立替金の増減額（△は増加）

Decrease (increase) in deposits paid

預け金の増減額（△は増加）

Increase (decrease) in unearned revenue

前受収益の増減額（△は減少）

Increase (decrease) in advances received

前受金の増減額（△は減少）

Decrease (increase) in advance payments – trade

前渡金の増減額（△は増加）

Decrease (increase) in prepaid pension costs

前払年金費用の増減額（△は増加）