The amount of other adjustments made to net income to account for items that do not affect cash flow during a specific period. Other non-cash items are expenses or revenues that are recognized on the income statement but do not result in cash inflows or outflows. Examples of other non-cash items include unrealized gains or losses, goodwill impairments, asset write-downs, provisions and contingencies for future losses. Other non-cash items are added back to or subtracted from net income to calculate cash flow from operations on the cash flow statement.