Identify the factors used to  determine the operating cash flow estimates.

1. Revenue: The amount of money a business earns from its activities, including sales revenue, service revenue, and other income sources.
2. Expenses: The cost of goods sold (COGS) and operating expenses such as wages, taxes, rent, utilities, etc.
3. Depreciation and Amortization Expense: A non-cash expense used for accounting purposes to reduce the value of an asset over time due to wear and tear or obsolescence.
4. Capital Expenditures: Money spent on long-term investments such as property, plant & equipment (PP&E).
5. Changes in Working Capital Accounts: Changes in assets such as inventory or accounts payable that are necessary to maintain day-to-day operations but not typically included in depreciation or amortization expense calculations.
6 Financial Activities: Any changes in cash due to loan payments or new borrowings made during the period being estimated.