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 = aead-of-time provisions against risky and doubtful receivables

See also

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