\nˌɒnkˈaʃ ˈa͡ɪtəm], \nˌɒnkˈaʃ ˈaɪtəm], \n_ˌɒ_n_k_ˈa_ʃ ˈaɪ_t_ə_m]\
Definitions of NONCASH ITEM
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1. Accounting: A Financial items that does not affect the firm's cash inflows and outflows while being included in the computation of its income on the basis of accruement 2. Banking: Checks and other such negotiable instruments that are only credited to a holder's account upon clearance by the bank.
By Henry Campbell Black