Non-monetary Asset
A non-monetary asset is an item that cannot be readily converted to a fixed amount of cash, such as inventory, property, or equipment. These assets are recorded based on fair value or historical cost and are subject to depreciation or impairment.
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Net Present Value (NPV)
NPV is a financial metric that calculates the present value of future cash flows, discounted at a specific rate, minus…
Normal Balance
A normal balance is the expected debit or credit side where increases in an account are recorded. For example, assets…
Negative Cash Flow
Negative cash flow occurs when a company’s cash outflows exceed its inflows during a period. It signals liquidity pressure, possible…
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