NON-CURRENT ASSETS Definition

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NON-CURRENT ASSETS includes PPE (property, plant and equipment) as opposed to current assets which includes cash, cash equivalents (e.g. securities, short-term notes, etc.), inventory and accounts receivable.

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NET LOSS is the amount by which total of costs and expenses exceeds total revenue in an accounting period.

NZIRFS is New Zealand International Financial Reporting Standards.

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