Cash Flow Statement Reconciliation: 3 statement modeling stock based compensation pension termination charges

In 3 statement modeling, how do I reconcile the cash flow statement’s operating activities’ historical years’ of NI adjustments with the numbers in the balance sheet? Specifically, I learned to just add back D&A and changes in working capital back to NI in this section, since the cash flow statement is supposed to be compiled entirely from the balance sheet and income statement. Unfortunately, in the cash flow statement operating activities sections of actual 10Ks, in lieu of just changes in working capital there are line items such as stock based compensation, deferred income taxes, net losses on investments and notes receivable, pension termination changes etc. and I’m having trouble re bucketing them into working capital changes, one because they don’t add up to the sum of working capital changes, and two because I'm not sure where each of them would fall under if I re-bucketed them into working capital. I also tried adding back D&A and working capital changes separately and then adding these new line items (stock based compensation, deferred income taxes, etc) afterwards for a total sum, but then I'm not utilizing only the income statement and balance sheet to make the cash flow statement and the cash flow statement does not match the historical 10K numbers anymore. Can someone help me reconcile? Thank you!

 

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