Positive Items Represent An Absorption Of Cash; Negative Items, A Release. Source: Friedrich A. Lutz, Corporate Cash Balances 1914-1943, Manufacturing And Trade (1945), P. 121.
This NBER data series a09060 appears on the NBER website in Chapter 9 at http://www.nber.org/databases/macrohistory/contents/chapter09.html.
NBER Indicator: a09060
Release: NBER Macrohistory Database
National Bureau of Economic Research, Changes In Operating Assets, Medium Sized and Small Manufacturing Corporations for United States [A09060USA174NNBR], retrieved from FRED, Federal Reserve Bank of St. Louis https://research.stlouisfed.org/fred2/series/A09060USA174NNBR/, July 1, 2015.