Examples include property, plant, equipment, land & building, bonds and stocks, patents, trademark. These Assets reveal information about the company's investing activities and can be tangible or intangible. And then, we need to take into account any changes in non-current assets Non-current Assets Non-current assets are long-term assets bought to use in the business, and their benefits are likely to accrue for many years. If there is any loss on the sale of assets, we need to add it back, and if there is any gain on the sale of assets, we need to deduct it. It is the same with any sale of assets.read more is they are not actually expensed in cash (but in the record). It involves expenses such as depreciation. The reason behind adding back non-cash expenses Expenses Non-cash expenses are those expenses recorded in the firm's income statement for the period under consideration such costs are not paid or dealt with in cash by the firm.
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