NON-CASH EXPENSE Definition

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NON-CASH EXPENSE is that expense which is recognized within the financial statements without actual cash being disbursed (e.g., depreciation, amortization, and write-offs).

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MONITORING is the evaluation of the firm’s system of quality control to provide reasonable assurance that it is designed appropriately and operating effectively.

TRADE INVESTMENT is shares held by one company in another. Also known as fixed asset investment.

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