The amount of increase or decrease in prepaid assets during a specific period. Prepaid assets are non-monetary assets that represent payments made in advance for future services or benefits. Examples of prepaid assets include prepaid insurance, prepaid rent, and prepaid subscriptions. An increase in prepaid assets means that more cash has been paid for future services or benefits, implying a cash outflow. A decrease in prepaid assets means that less cash has been paid for future services or benefits, or that the services or benefits have been received or consumed, implying a cash inflow. The increase or decrease in prepaid assets is subtracted from or added to net income to calculate cash flow from operations on the cash flow statementю