未収消費税等の増減額（△は増加）

Decrease (increase) in consumption taxes refund receivable

未成業務受入金の増減額（△は減少）

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

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

リース債権及びリース投資資産の増減額（△は増加）

Net decrease (increase) in lease receivables and investments in leases

販売用不動産の増減額（△は増加）

Decrease (increase) in real estate for sale

割賦売掛金の増減額（△は増加）

Decrease (increase) in accounts receivable – installment

営業債権の増減額（△は増加）

Decrease (increase) in trade receivables

営業債務の増減額（△は減少）

Increase (decrease) in trade payables

割引手形の増減額（△は減少）

Increase (decrease) in notes discounted

販売促進引当金の増減額（△は減少）

Increase (decrease) in provision for sales promotion expenses