Listed Below Is Information Reported by the State University of New

Essay

Listed below is information reported by the State University of New York for the year ended March 31, 2017, as reported in an enterprise fund in the State of New York CAFR (in millions):
$$\begin{array} { | l | r | } \hline \text { Decrease in net position } & \$ 537 \\\hline \text { Operating loss } & 5,036 \\\hline \text { Cash used for o perating activities } & 1,891 \\\hline \text { Increase in accrued operating liabilities } & 74 \\\hline \text { Increase in interest payable on capital loans } & 6 \\\hline \text { Operating depreciation and amo rtization } & 579 \\\hline \text { Net gains on sales of capital assets } & 87 \\\hline \text { Increase in accrued other po ts employment benefits } & 656 \\\hline \text { Operating losses and write-offs } & 1,526 \\\hline \text { Increase in interest and dividends receivable on investments } & 4 \\\hline \text { Increase in unearned operating revenues } & 71 \\\hline \text { Decrease in operating receivables and other assets } & 239 \\\hline \text { Decrease in fair value of equity investments } & 76 \\\hline\end{array}$$ Required
Prepare the required reconciliation schedule for the enterprise fund's statement of cash flows for fiscal 2017. Note: Not all items listed are used in this reconciliation.