Operating expense Adjustments for depreciation, property, plant and equipment Adjustments for depreciation, right-of-use assets Increase (decrease) in working capital Cash flows from (used in) operations Cash flows from (used in) operating activities Cash flows from (used in) investing activities Settlement of share-based payment awards, classified as financing activities Cash flows from (used in) financing activities Increase (decrease) in cash and cash equivalents before effect of exchange rate changes Cash and cash equivalents if different from statement of financial position at beginning of period Cash and cash equivalents if different from statement of financial position at end of period