Non-Cash Charge

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Non-Cash Charge

Any charge to a company that does not result in a cash outlay. Examples of non-cash charges include depreciation and amortization. For example, depreciation reduces the value of an asset but does not require a reduction in the cash on hand. A non-cash charge reduces a company's earnings.
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in 000s) Successor Predecessor Quarter Quarter Ending Ending December 31, December 31, 2006 2005 Net (Loss)/Income $(65,050) $29,332 Provision for Income Taxes 23,999 16,645 Interest expense, net 42,079 (16) Depreciation and amortization 41,799 8,295 EBITDA 42,827 54,256 Restructuring and other - 14,757 Acquisition and transition expenses 9,668 112 Write-off of Inventory step-up 446 - Currency translation losses 31,605 - Stock compensation and other expenses 1,500 1,570 ADJUSTED EBITDA $86,046 $70,695 -- EBITDA includes noncash expense of $31.
For many mature companies (companies likely to have highly rated debt), it is myopic for investors to view option programs as being an entirely noncash expense.
As a result of the redemption of the Trust I Securities and as previously reported, approximately $510,000 (after tax) of related unamortized issuance costs will be written off as a noncash expense in the fourth quarter of 2006.
30, 2003 2004 2003 2004 Net income $ 35 $ 1,827 $ 5,016 $ 9,023 Income taxes (1,345) 2,450 1,773 8,418 Net interest expense 5,381 4,876 15,986 15,149 Depreciation 2,665 2,569 7,689 7,688 Amortization 1,528 768 4,584 2,299 Equity in earnings of Chroma (387) (117) (1,074) (893) Minority interest of income of subsidiary 10 2 26 (20) Other Noncash Expense - 133 - 133 Costs associated with unsuccessful acquisition 792 - 792 - Subtotal 8,679 12,508 34,792 41,797 Chroma Cash Dividends 740 - 3,023 922 Facility Maximization Expenses - 1,018 - 1,018 Adjusted EBITDA $ 9,419 $ 13,526 $ 37,815 $ 43,737 EBITDA Margin: Before Chroma Cash Dividends and Facility Maximization Expenses 11.
5 million noncash expense to write down a note receivable from stockholders.
Cosi also recorded a noncash expense of approximately $0.
The remaining noncash expense of these awards of approximately $3.
The pro forma net loss excludes the noncash derivative income related to the provisional call structure of the 2 1/2% Subordinated Notes, other noncash expense recognized on the net decrease in the fair value of warrants held in connection with licensing arrangements, the gain related to the convertible debt exchange, noncash charges related to the Company's investment in Reliant and restructuring charges.
x Second-quarter results include a nonrecurring, noncash expense of $1.
During 1998, the company recorded a one- time $1,711,814 noncash expense resulting from the cashless exercise of the Placement Agent's options and warrants.
Excluding a one-time noncash expense of $250,757, loss from operations was ($346,178) or (.
But for the years 1996 to 2003, the cumulative noncash expense to be recorded is expected to be less than $80 million.