There can be confusion over what accounts are to be marked as Non-Cash and what are not. Even though a provision amount is non-cash on accrual, for example Long Service Leave Accrued, it is really a timing delay rather than non cash.

To balance the Statement of Cashflows, anything you put in non-cash needs to have the other side of the transaction in non-cash as well, which works for Depreciation and Accumulated Depreciation as they are never Cash.

The trouble with the Long Service Leave accrual is that some of the movements in the Balance Sheet side of the transaction could well be Cash, when leave is actually used, so to keep the Cashflow Statement in balance, you do need to have both the Expense and the Accrued Liability accounts coded as Operating, so that it balances when there is a cash movement.