In computing cash payments for operating expenses a decrease in prepaid expenses is ______________ and an increase in accrued expenses payable is ______________ to (from) operating expenses exclusive of depreciation.

Prepaid Expenses

Expenses paid for in advance of the period in which they will be used or consumed, recorded as assets on a balance sheet until the benefit is received.

Accrued Expenses Payable

Liabilities for expenses that have been incurred but not yet paid, recorded on a company's balance sheet.