<P> Free cash flow may be different from net income, as free cash flow takes into account the purchase of capital goods and changes in working capital . </P> <P> Free cash flow can be calculated as follows: </P> <Table> <Tr> <Th> Element </Th> <Th> Source </Th> </Tr> <Tr> <Td> EBIT x (1 - Tax rate) </Td> <Td> Current Income Statement </Td> </Tr> <Tr> <Td> + Depreciation & Amortization </Td> <Td> Current Income Statement </Td> </Tr> <Tr> <Td> - Changes in Working Capital </Td> <Td> Prior & Current Balance Sheets: Current Assets and Liability accounts </Td> </Tr> <Tr> <Td> - Capital expenditure (CAPEX) </Td> <Td> Prior & Current Balance Sheets: Property, Plant and Equipment accounts </Td> </Tr> <Tr> <Td> = Free Cash Flow </Td> <Td> </Td> </Tr> </Table> <Tr> <Th> Element </Th> <Th> Source </Th> </Tr>

How to calculate capital expenditures for free cash flow
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