| You can't look directly at the increase or decrease in the accumulated depreciation. That can be a combination of adding the current year's expense, and reducing it due to disposing an asset. When disposing of a plant asset, its associated depreciation comes with it. And if you have two or more of these transactions, the increase or decrease in that account is the net of them.
What you want is the current depreciation expense. That goes in the operating section as an addition. (For indirect.) The current depreciation will always increase the accumulated depreciation. If you're seeing a decrease, you've got a disposal mixed up in there.
As for long-term notes payable.... try to think through the logic of this. If a payable increased, why? If the note is going up, is it because you got cash or are paying cash? Again, if the note balance went down, did you get cash or pay cash? And that determines whether you're adding or subtracting, because you're reporting which direction the cash went.
(Current payables, for indirect method, follow a set of rules because they aren't directly reporting which direction cash goes, but rather are adjustments to net income. But all the long-term stuff is direct and is determined by literally what happened to the cash.) | 
Linear Mode
