TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

NON-CASH EXPENSE [2 records]

Record 1 1998-07-28

English

Subject field(s)
  • Accounting
DEF

Depreciation and amortization for the year and other expenses appearing in an income statement which are not subject to cash drawn down, and which should be added to net income in preparing a sources and applications of funds statement.

Key term(s)
  • non-cash expense

French

Domaine(s)
  • Comptabilité

Spanish

Campo(s) temático(s)
  • Contabilidad
Save record 1

Record 2 1991-11-12

English

Subject field(s)
  • Financial and Budgetary Management
  • Investment
CONT

What is left over represents an inflow of cash available to the company for the purchase of assets, debt repayment, the payment of dividends and other purposes. The net income may be less than this net inflow of cash because depreciation (a non-cash expense) has been deducted to arrive at net income for the year.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Investissements et placements
CONT

L'excédent représente une rentrée d'argent dont la compagnie peut disposer pour l'achat d'éléments d'actif, le remboursement de dettes, le paiement de dividendes ou à d'autres fins. Le bénéfice net peut être inférieur à cette rentrée nette d'argent car l'amortissement (des frais hors caisse) a été déduit pour arriver au bénéfice net de l'exercice.

Spanish

Save record 2

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