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Following the trail identifying hard and soft components of

Question: Following the Trail: Identifying Hard and Soft Components of Income (Easy) A firm reported after-tax operating income of $1,298 million. Free cash flow of $234 million was calculated from the cash flow statement.

a. Identify the "hard" and "soft" components of the income.

b. The free cash flow is after $687 million in cash investments. What were the operating accruals for the year?

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