Expenses that do not have occurrence in Cash or relate to a future occurrence in Cash:
Non-Cash Expenses = Depreciation & Amortization + other changes in Intangible Assets
The other Intangible Assets include:
- Stock-based compensation
- Accrued interest on loans
- End of Service Benefits
- Impairment charges
- Gains/losses on investments
- Income taxes
- Bad Debt provisions = advanced provisions against risky and doubtful receivables
See also
Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)