Non-Cash Charge
A non-cash charge reduces reported earnings without an immediate cash outflow, such as depreciation, impairment, or stock compensation.
Income-statement terms for operating income, operating profit, nonoperating income, nonoperating expense, and unusual charges.
Operating Profit and Nonoperating Items is the financial-statement landing page for operating profit, operating income, nonoperating income, nonoperating expense, unusual items, and noncash charges. It keeps related terms in one branch so readers can move from a broad statement question to the article that owns the evidence.
Use this page when operating versus nonoperating classification changes how recurring performance is evaluated. Use the parent Income, Profit, and Margin Reporting page when you need the broader reporting map. For an individual decision, confirm the statement line, disclosure note, reporting period, measurement basis, and calculation before relying on the term.
Use the table below to move from this landing page into the term page that best matches the statement evidence.
| Term | Use it for |
|---|---|
| Non-Cash Charge | Non-Cash Charge focuses on available cash, near-cash resources, or short-term liquidity evidence in financial statements. |
| Non-Operating Expense | Non-Operating Expense helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Non-Operating Income | Non-Operating Income helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Nonrecurring Charge | Nonrecurring Charge is a operating or nonoperating income term used to place the narrower article in the right statement, period, and disclosure context. |
| Operating Income | Operating Income helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Unusual Item | Unusual Item is a operating or nonoperating income term used to place the narrower article in the right statement, period, and disclosure context. |
A gain from selling an asset may lift net income even though it does not improve core operating profitability.
Operating & Nonoperating content is educational and does not provide personalized investment, tax, legal, accounting, audit, valuation, or securities advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
A non-cash charge reduces reported earnings without an immediate cash outflow, such as depreciation, impairment, or stock compensation.
Non-operating expense is a cost outside core business operations, such as interest, losses, or unusual financing-related items.
Non-operating income is income from activities outside core operations, such as gains, interest, or incidental investment income.
A nonrecurring charge is an expense presented as unusual or infrequent, often separated when analyzing sustainable earnings.
Core-business profit after operating expenses but before interest and taxes.
An unusual item is a gain, loss, expense, or event not expected to represent normal recurring business performance.