Non-Core Item


DEFINITION of 'Non-Core Item'

Items that are considered outside of normal activities or operations. Non-core items are considered to be from peripheral or incidental activities, while core items are considered central to operations. In accounting, non-core items can also relate to interest, taxes and other expenses.


Even if non-core items are considered separate from everyday business operations, they may still represent a substantial part of a business' health. If non-core items are not reported with the same level of transparency then stakeholders are not being given the entire picture.

  1. Operating Cost

    Expenses associated with the maintenance and administration of ...
  2. Financial Statements

    Records that outline the financial activities of a business, ...
  3. Non-Operating Asset

    Classes of assets that are not essential to the ongoing operations ...
  4. Accounting

    The systematic and comprehensive recording of financial transactions ...
  5. Non-Operating Cash Flows

    Cash flows (inflows and outflows) that are not related to the ...
  6. Generally Accepted Accounting Principles ...

    The common set of accounting principles, standards and procedures ...
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  1. Can working capital be depreciated?

    Working capital as current assets cannot be depreciated the way long-term, fixed assets are. In accounting, depreciation ... Read Full Answer >>
  2. Do working capital funds expire?

    While working capital funds do not expire, the working capital figure does change over time. This is because it is calculated ... Read Full Answer >>
  3. How much working capital does a small business need?

    The amount of working capital a small business needs to run smoothly depends largely on the type of business, its operating ... Read Full Answer >>
  4. What does high working capital say about a company's financial prospects?

    If a company has high working capital, it has more than enough liquid funds to meet its short-term obligations. Working capital, ... Read Full Answer >>
  5. How can working capital affect a company's finances?

    Working capital, or total current assets minus total current liabilities, can affect a company's longer-term investment effectiveness ... Read Full Answer >>
  6. What can working capital be used for?

    Working capital is used to cover all of a company's short-term expenses, including inventory, payments on short-term debt ... Read Full Answer >>

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