In response to criticisms from the national taxpayer advocate and taxpayer representatives, the IRS expanded the National Standard miscellaneous allowance to include additional items.
Growing up, I always took my allowance to the thrift store and came home with armloads of secondhand items I would rip, sew and remake into something all my own.
You calculate cash flow from ops, roughly speaking, this way: add to net income any noncash charges (such as for depreciation or an allowance for future tax bills), then add favorable changes in such balance sheet items as accounts payable and accounts receivable.