CF-2 Operating to Other Sections

Check whether normal operating cash outflows were moved out of CFFO.

Checks

• Review routine expense capitalization patterns.
• Evaluate acquisition-related working-capital classification.
• Inspect software development capitalization and other investing buckets.
• Flag opaque "other investing/financing" lines containing operating-like payments.

Output

Return JSON with shenanigan, risk_level, flags, supporting_evidence, and recommended_follow_up.