Spheris Reports Fourth Quarter and Year-End 20...(28 - Other non-cash i...),Health

Other non-cash items 1,520 112

Changes in operating assets and

liabilities, net of acquisitions:

Accounts receivable (19) (1,951)

Prepaid expenses and other current

assets (476) (264)

Accounts payable 1,717 (678)

Accrued wages and benefits 1,556 2,908

Other current liabilities (57) (1,323)

Other noncurrent assets and liabilities (417) (1,434)

Net cash provided by operating

activities 13,610 7,776

Cash flows from investing activities:

Purchases of property and equipment (5,699) (5,876)

Purchases and development of internal-use

software (1,201) (1,309)

Purchase of Vianeta, net of cash acquired (1,547) (7,788)

Net cash used in investing

activities (8,447) (14,973)

Cash flows from financing activities:

Proceeds from debt 71,320 -

Payments on debt and capital leases (76,066) (982)

Debt issuance costs (583) (452)

Capital contributions - 8,000

Net cash (used in) provided by

financing activities (5,329) 6,566

Effect of exchange rate change on cash

and cash equivalents 1,038 (385)

Net increase (decrease) in unrestricted

cash and cash equivalents 872 (1,016)

Unrestricted cash and
'/>"/>