Indirect cash flow statement builder (from P&L and BS)

Create an indirect cash flow statement for {period}.

Inputs:
- Income statement: {income_statement}
- Balance sheet (current and prior): {balance_sheet_two_periods}
- Non-cash adjustments list (depreciation, SBC, etc.): {noncash_adjustments}
- Additional details (if any): {details}

Output:
1) Cash flow statement (Operating, Investing, Financing) with line items.
2) Reconciliation checks (cash tie-out, BS movement tie-outs).
3) Notes on classification choices and common errors.
4) Follow-up data requests needed to refine accuracy.

Use clear, standard labels.