Depreciation and Amortization from Cash Flow Statement is the sum of depreciation and amortization as specifically reported on the cash flow statement. Note that, if as sometimes happens, a company reports depreciation and/or amortization on the income statement then this line will be zero.
This line refers to the change in depreciation and amortization that is part of income-statement expense but is not a cash item. As such, it is normally added back to an indirect cash-flow statement. Note that this line is therefore normally positive.
Formula
Straight from filing Line-Item