In our NetSuite cash flow statement, the expense related to ISO options has been categorized under cash flow from financing activities instead of being adjusted in operating activities. This categorization is due to the fact that the expense from these options is allocated to the APIC (Additional Paid-In Capital) equity account. APIC is typically associated with financing activities cash flow (under the 'Other Equity' category). I am considering reclassifying the 'Other Equity' account to fall under operating cash flow. However, this account contains certain transactions that rightly belong under financing activities, such as the exercising of options and similar activities. I would appreciate any insights or suggestions on this matter. Should we create a separate GL account under APIC for ISOs?