Enter positive revenue (i.e., an accounting credit) as positively signed.

Enter P&L expenses (i.e., accounting debits) as positively signed.

If any P&L expense items actually show income (i.e., an accounting credit) for a given period, those figures should be entered as negatively signed.
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For operating activity items, enter deductions to cash flow as negatively signed and additions as positively signed as follows.

Enter non-cash expenses as positively signed and non-cash income as negatively signed.

Enter increases in net working capital as negatively signed and decreases as positively signed.

Enter increases in other long-term operating assets as negatively signed and decreases as positively signed.

Enter increases in other long-term operating liabilities as positively signed and decreases as negatively signed.
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Enter capital expenditures and capitalized development costs representing net cash outflows as positively signed and values for these line items representing net cash inflows as negatively signed.