Expenses that do not affect cash:

Non-Cash Expenses = Depreciation & Amortization + other changes in Intangible Assets

The other Intangible Assets include:

• Stock-based compensation 
• Accrued intrest 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)