I'm working on a model and using Coke as a reference, and ran into a strange issue.

In the cash flow statement, for 2009 Coke states Net change in operating assets and liabilities as the sum of the following increases/decreases:

trade accnts rec (404)
inventories (50)
prepaid expenses (332)
accnt payable and accrued expenses 319
acc. taxes 81
other liabilities (178)

Sum = (564)

on page 120 of the 10k

BUT if you actually go to the balance sheet and look at these line items, the differences from year to year aren't close at all!

Question

I'm working on a model and using Coke as a reference, and ran into a strange issue.

In the cash flow statement, for 2009 Coke states Net change in operating assets and liabilities as the sum of the following increases/decreases:

trade accnts rec (404)
inventories (50)
prepaid expenses (332)
accnt payable and accrued expenses 319
acc. taxes 81
other liabilities (178)

Sum = (564)

on page 120 of the 10k

BUT if you actually go to the balance sheet and look at these line items, the differences from year to year aren't close at all!