Below you are provided with the cash flow from operations section from a companys indirect cash flow statement (provided in millions of dollars):

You are a financial analyst who considers using this historical data as part of your forecasting analysis. Explain whether you see any problems using this data for forecasting. Explain whether you see any red flags (i.e. troubling or suspicious signals) with regards to the quality of this information in reflecting true business fundamentals.

2003 2002 Net income 4,782 2,562 410 Depreciation and amortization Restructuring charge Change in net accounts receivable Change in accrued expenses Change in deferred revenue 467 -400 -1,783 -562 -2,317 632 125 -56 Cash flow from operations 187 3,673