noncash item definition

noncash item

Accounting: Financial statement item (such as amortization or depreciation) included in computing a firm's net income on an accrual basis, but which does not affect the inflow or outflow of cash.

Banking: Check, draft, or other negotiable instrument that cannot be credited to a customer's account until it completes the bank's clearing cycle.

noncash item is in the Accounting & Auditing and Banking, Commerce & Finance subjects.

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