Identify the single largest adjustment (in absolute value) to reconcile net income to operating cash flow in the most recent year of your base company's statement of cash flows (contact me if they did not use the indirect method; also contact me if the identified item reflects something we haven't discussed in class before). Describe how and why the item arises - that is, broadly describe how it creates a disconnect between income and cash flows for your company. Then, assess the risk (low/medium/high) that this item adversely affects your base company's earnings quality in the most recent year. Justify your answer.