Definition

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Other Non-Cash Items
Other Non-Cash Items represents noncash operating activities other than those included in:
Depreciation/Depletion
Amortization
Deferred Taxes
Accounting Change
Discontinued Operations
Extraordinary Items
Unusual Items
Purchased R&D
Equity in Net Earnings/Loss

Other Non-Cash Items also includes reversal of gains (losses) on the sale of fixed assets, which is intended to avoid double counting of gains/losses on the sale of noncurrent assets, such as fixed assets, long-term investments in securities, etc.