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The net change during the reporting period in the aggregate amount of (1) deferred rent liability, which is the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date, and (2) the net change during the reporting period in the aggregate carrying amount of noncurrent liabilities that are expected to be paid after one year (or the normal operating cycle, if longer).

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The net change during the reporting period in the amount of liability for merchandise credits and outstanding gift cards. Retail customers receive merchandise credits when products are returned and purchase gift cards that can be redeemed at a later date for merchandise; those unredeemed represent a liability of the entity because the revenue is being deferred.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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The increase (decrease) during the reporting period in other current operating assets not separately disclosed in the statement of cash flows.

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The increase (decrease) during the reporting period in the aggregate market value of equity or debt securities that are purchased and held principally for the purpose of selling them in the near future and benefiting from increases in prices.

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The increase (decrease) in cash associated with the entity's continuing operating, investing, and financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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Amount of net cash from (used in) the entity's financing activities, excluding cash flows derived by the entity from its discontinued operations.

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Amount of net cash from (used in) the entity's investing activities, excluding cash flows derived by the entity from its discontinued operations.

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Amount of net cash from (used in) the entity's continuing operations, excluding cash flows derived by the entity from its discontinued operations.

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Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).

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Other income (expense) included in net income that results in no cash inflows or outflows in the period. Includes noncash adjustments to reconcile net income (loss) to cash provided by (used in) operating activities that are not separately disclosed.

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The cash outflow to reacquire common stock during the period.

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The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.

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Cash outflow from purchases of held-to-maturity securities.

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The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.

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The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

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The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities.

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The cash inflow associated with the sale of securities that had been designated as held-to-maturity. Excludes proceeds from maturities, prepayments and calls by the issuer.

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The cash inflow from sales of all investments, including securities and other assets, having ready marketability and intended by management to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.

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The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.

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The cash outflow from the repayments of a long-term debt originally issued by another party but is assumed by the entity.

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The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.