Cost of goods sold/cost of sales components excluding depreciation & amortization should be shown in the Cost of sales line;

All other operating expenses (or income) above the EBITDA line should be shown in Operating & other expenses including common expense categories such as selling, general & administrative costs and research & development costs;

On the cash flow statement, Non-cash expense/(income) excluding equity compensation should capture any non-cash expenses, income, gains, or losses appearing in the operating cashflow statement of the company, excluding financing related amortization/accretion and equity based compensation expense;

(Inc.)/dec. in operational net working capital should include the aggregation of all changes in all net working capital line items, which could typically include inventory, accounts receivable, prepaid expenses, current deferred revenue, accrued operating liabilities, and accounts payable;

Increases/decreases in other long term operating assets and operating liabilities can capture all other cash flows not captured. If there are extraneous operating cash flow items that do not fit into any of the foregoing categories, they can generally be included in these lines. For example, changes in deferred tax assets and liabilities might be reflected in these line items. Notably, financing cash flows such as borrowing or debt repayment, equity issuance, and interest payments should not be included in these lines or elsewhere in the Input Financials.
Capital expenditures and capitalized development costs can capture net investments in fixed assets including any acquisitions, net of cash acquired.
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