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Expenses that do not affect cashhave occurrence in Cash or relate to a future occurrence in Cash (and hence represent a Liability):

Non-Cash Expenses = Depreciation & Amortization +

...

negative value change of Intangible Assets


The Other other Intangible Assets include:

...

Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L) Expenses

[ Cash Expenses ]