Accounting Dictionary - Letter N

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Noncash investing and financing activities
are significant investing and financing activities that do not directly affect cash. These activities involve only long-term assets, long-term liabilities, and stockholders' equity, and they appear at the bottom of the statement of cash flows. Examples of noncash investing and financing activities include issuance of common stock to retire long-term debt, purchase of equipment with a note payable, and issuance of stock to acquire land.
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