...
Expenses that do not affect cash:
are depreciation and amortization, stock-based compensation, impairment charges, and gains/losses on investments.
Thus, the formula for non-cash adjustments is:
...
Non-Cash Expenses = Depreciation & Amortization + stock-based compensation + impairment charges +
...
gains/losses on investments
...
Cash incomes from sources not related to the typical activities of the Business
...
See also
...
Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)