Note 4.

Financial Statement Revisions

During 2017, the company identified an error in reporting the cash flow impacts of certain repurchases and sales of territories. Cash receipts and payments for the repurchase and sale of territories and cash paid at the issuance of notes receivable were previously reported net when these transactions should have been disaggregated. The company has evaluated the impact of this error and determined it is not material to previously issued annual and interim financial statements. These corrections did not impact our previously reported Consolidated Balance Sheets, Consolidated Statements of Income, Consolidated Statements of Comprehensive Income, and Consolidated Statements of Changes in Stockholders’ Equity.

The tables below present the revisions to the applicable Consolidated Statements of Cash Flows line item to correct the errors for all periods presented (amounts in thousands):

	Fiscal 2016
Impacted Consolidated Cash Flow Statement line item	As Previously Reported			Revisions			New Guidance(1)		As Revised
Other reconciling items to net income	$	(3,957	)	$	—		$	3,851	$	(106	)
Other assets	$	(11,107	)	$	7,666		$	—	$	(3,441	)
Other accrued liabilities	$	12,389		$	(999	)	$	—	$	11,390
Net cash provided by operating activities	$	346,044		$	6,667		$	3,851	$	356,562
Repurchase of independent distributor territories	$	(10,350	)	$	1,479		$	—	$	(8,871	)
Cash paid at issuance of notes receivable	$	—		$	(8,577	)	$	—	$	(8,577	)
Other investing activities	$	2,091		$	431		$	—	$	2,522
Net cash disbursed for investing activities	$	(70,047	)	$	(6,667	)	$	—	$	(76,714	)

	Fiscal 2015
Impacted Consolidated Cash Flow Statement line item	As Previously Reported			Revisions			New Guidance(1)		As Revised
Other reconciling items to net income	$	(3,425	)	$	—		$	9,134	$	5,709
Other assets	$	(12,899	)	$	8,239		$	—	$	(4,660	)
Net cash provided by operating activities	$	318,301		$	8,239		$	9,134	$	335,674
Repurchase of independent distributor territories	$	(13,768	)	$	(570	)	$	—	$	(14,338	)
Cash paid at issuance of notes receivable	$	—		$	(7,962	)	$	—	$	(7,962	)
Other investing activities	$	839		$	293		$	—	$	1,132
Net cash disbursed for investing activities	$	(461,576	)	$	(8,239	)	$	—	$	(469,815	)

(1)	The tables above include the impact of adopting new share-based payment guidance discussed in Note 3, Recent Accounting Pronouncements.