Expenses that do not affect cash:
Non-Cash Expenses = Depreciation & Amortization + other changes in Intangible Assets
The other Intangible Assets include:
- Stock-based compensation
- Impairment charges
- Gains/losses on investments
- end of service benefits
- income taxes
- accrued intrest on loans
- Bad Debt provisions = advanced provisions against risky and doubtful receivables
See also
Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)