Difference in reported CFO line items vs. calculated corresponding B/S change help?

Can anyone explain to me why a CFO line item (or any SCF line item) may not reflect the same number as I calculate from the balance sheet for a corresponding line item?

I'm working on modeling Starbucks and a number of working capital and non-cash items do not match what is reported on the B/S or I/S.

A few of SBUX Working Capital:
2014 2013 Calculated change CFO reported
A/R 631 561.4 (69.6) (79.7)
Inventory 1090.9 1111.2 20.3 14.3
D&A 709.6 621.4 N/A 748.4, 655.6 for 2013 and 2014, respectively

What gives? Can't find any explanation in the 10k either.

 

It's pretty common for it not to tie up perfectly. For example, if a company sells some PP&E it won't appear in D&A, instead appearing in cash flow from investing. Also, you might have some accounts receivable written off, which would be added back elsewhere in the cash flow from operations statement. I believe you can also have foreign exchange differences. The list is endless but usually isn't material.

 

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