Divide this text into sentences and correct mistakes: 1. Hello, this is Linda Keith and I am following up on a 60-minute webinar on global cash flow of tax returns. 2. When you have multiple pass-through entities in the mix, what about amounts not reported on the K1 but appearing on the M2 as distributions? 3. Well, the only thing I can think of here is if you've got multiple owners, then you've got distributions on the M2, which is for everybody. That should tie into the distributions on Schedule K because Schedule K includes everybody, but K1 is just for one person. 4. So maybe you're looking at the K1 of someone who did not take distributions. That's the only thing I can think of there. 5. I just subtract the full distributions charges against the Schedule K. Is this an incorrect assumption? 6. No, the Schedule K and the M2 both have distributions to everybody. So, if you're subtracting that, what you're getting is the cash flow available to pay debt that's left in the ND (not designated). 7. So, that's appropriate to do with an entity level debt coverage ratio. If you're doing it globally, just be cautious that if you're subtracting full distributions from the K, you're adding it back to the personal cash flow of the owner. 8. So, you don't want to end up not accounting for it. You want to be sure that you get the full amount available.