Expenses that do not affect cashhave occurrence in Cash or relate to a future occurrence in Cash (and hence represent a Liability):
Non-Cash Expenses = Depreciation & Amortization +
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negative value change of Intangible Assets
The other Intangible Assets include:
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- Accrued interest on loans
- End of Service Benefits
- Goodwill Impairment
- Unrealized gains/losses on investments
- Defferred income taxes
- Bad Debt provisions = advanced provisions against risky and doubtful receivables
See also
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Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)Expenses
[ Cash Expenses ]