CFA Lvl II, Rding 18, Long-Lived Assets

As above - page 91, example 13, solution to question 2.

The table that illustrates the statement of cash flows has a row titled 'Increase (decrease) in interest receivable - I’ve been staring at it for so long everything is blurring together - if possible could someone explain the numbers in that row, I just can’t work out why they are there in the first place (surely the interest for cash flow purposes is already taken care of in the net income figure??) and how the figures are arrived at!

Thanks very much as always!

Yeah, just subtract any increase in receivables from net income to get the OCF and vice versa. Because it ain’t money until the sucker pays. I let my bill from the dentist go for two months.