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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Other Non-Cash Items  

Definition 1.

The amortization of anything that is not a fixed asset (property, plant, or equipment). It includes all items that are considered non-current assets, long-term debt and liabilities. Includes any other items that are not assigned to depreciation and amortization, deferred income taxes, operating gains/losses, extraordinary gains/losses or working capital.
 
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