United Stationers Inc. provided reconciliations of non-GAAP financial measures for adjusted cash flow for the nine months ended September 30, 2007 and 2006. For operating activities in 2007, net cash provided was $243.3 million but excluding changes in accounts receivable sold it was $228.3 million. For financing activities in 2007, net cash used was $234.8 million but including changes in accounts receivable sold it was $219.8 million. The note explains that changes in accounts receivable sold are considered financing activities rather than operating activities internally.