Non-operating Income
Non-operating income includes revenue earned from activities unrelated to a company’s core operations, such as interest income, investment gains, or asset sales. It’s reported separately from operating income on the income statement to give clarity on recurring vs. one-time or peripheral sources of income.
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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…
Non-monetary Asset
A non-monetary asset is an item that cannot be readily converted to a fixed amount of cash, such as inventory,…
Normal Balance
A normal balance is the expected debit or credit side where increases in an account are recorded. For example, assets…
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