The amount of increase or decrease in other operating assets and liabilities during a specific period. Other operating assets and liabilities are items that are related to the company’s operations but are not classified as current assets or current liabilities. Examples of other operating assets and liabilities include deferred revenue, deferred expenses, accrued income, accrued expenses, and deposits. An increase in other operating assets and liabilities means that more cash has been received or paid for future operations than has been recognized as revenue or expense, implying a cash outflow. A decrease in other operating assets and liabilities means that less cash has been received or paid for future operations than has been recognized as revenue or expense, implying a cash inflow. The increase or decrease in other operating assets and liabilities is subtracted from or added to net income to calculate cash flow from operations on the cash flow statement.