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Other revenue (a.k.a. non-operating revenue) is revenue from peripheral (non-core) operations. For example, a company that manufactures and sells automobiles would record the revenue from the sale of an automobile as regular revenue.
1 However, notional costs are not the only non cash costs. 2  Cash outflow will possibly take place but not in the period in which such expenses has been reported therefore, for that particular period at least such expense is a non-cash expense. 3  For example accrued expenses.