interest expense

some material said : interest expense received/paid and divident received are in CFO, when we see net income, and interest expense, and being asked to calculate CFO by using indirect method, should we include interest expense? thanks.

In indirect method it is already included… you will need to make adjustments depending on the corresponding entries in the BS… For the direct method you will need to consider interest expense from NI and add/subtract any changes from the BS