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:
Adjustments = depreciation + amortization + stock-based compensation + impairment charges + gains/losses on investments
Cash incomes from sources not related to the typical activities of the Business
They are effectively non-recurring one-off incomes, like gifts, donations etc.
See also
Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)