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Options
- A
Amortization of capital expenses
- B
Depreciation
- C
Interest on Foreign Exchange Borrowing
-
Both A and B
Correct answer
Why this is the answer
Non-cash charges are accounting expenses that do not involve an actual outflow of cash. Depreciation and amortization allocate the cost of assets over their useful lives. Interest on borrowings involves real cash payments and is therefore not a non-cash charge.
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