Non-cash Expense
Non-cash expenses are costs that don’t involve actual cash outflows during the period. Common examples include depreciation, amortization, and stock-based compensation. These are recorded to reflect the usage or value decline of assets, and while they reduce net income, they don’t impact a company’s cash flow.
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Non-current Liabilities
Non-current liabilities are long-term financial obligations not due within the current fiscal year. These include bonds payable, long-term loans, deferred…
Net Realizable Value
NRV is the estimated selling price of an asset, less any costs required to complete or sell it. It’s commonly…
Nominal Account
Nominal accounts are temporary accounts used to record income, expenses, gains, and losses during a period. They are closed at…
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