No, XOPR is total operating expenses; it represents the sum of: Cost of Goods Sold (COGS) and Selling, General and Administrative Expenses (XSGA), it is an operating expense, not a cashflow item. When in doubt, always check again published 10-K's. When you do you can see that XOPR is clearly not CFOPS, or that IB+DP is very clearly only an approximation. (Note there are difference in DP and DPC, where the latter is a cash flow item - to resolve the discrepancy you'd have to check to 10-K's to see exactly which is correct to use.) The OANCF matches the 10-K data but not necessarly online sources such as YHOO and ADVFN because they would be reporting TTM rather than published numbers since these are more relevant for investors.
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