SHORT ANSWER. Write the word or phrase that best completes each statement or answers the question. 3) For each of the following items, relating to the adjustments made to reconcile net income to 3). net cash provided by operating activities section, state whether the adjustment is an increase or decrease to net income. Item Losses on Disposal of Long-term Assets Decreases in Current Liabilities Amortization Expense Increases in Current Assets Adjustment to Net Income on Statement of Cash Flows other than Cash