Noncash Items

Business / Accounting / Noncash Items: Items included in the determination of net income on an accrual basis that do not affect cash: examples are depreciation and amortization.

Noncash Items

Business / Accounting / Noncash Items: Items included in the determination of net income on an accrual basis that do not affect cash: examples are depreciation and amortization. MORE

Noncash Transactions

Business / Accounting / Noncash Transactions: Investing and financing activities that do not affect cash: if significant, they are disclosed below the statement of cash flows or in the notes to the financial statements. MORE

Prepaid Items

Business / Real Estate / Prepaid Items: On a closing statement, items that have been paid in advance by the seller, such as insurance premiums and some real estate taxes, for which he or she must be reimbursed by the buyer. MORE

Noncash Charge

Business / Finance / Noncash Charge: A cost, such as depreciation, depletion, and amortization, that does not involve any cash outflow. MORE

Extraordinary Items

Business / Accounting / Extraordinary Items: Nonoperating gains and losses that are unusual in nature, infrequent in occurrence, and material in amount. MORE

Cash-Equivalent Items

Business / Finance / Cash-Equivalent Items: An accounting book that is composed of cash receipts plus disbursements. This balance is posted to the cash account in the ledger. MORE

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