NCC and FCFF these, based, identify

anothercfainnyc

When calculating FCFF, if you identify i) options based compensaiton, ii) impairment to goodwill or inventories, or iii) translation gains or losses -- do any of these need to be backde out in calculating Non-Cash charges?

flyinggirl

NCC to be Added Back to FCFF are:

Depreciation & Amortization
Restructuring charges (expenses)
Losses from impairment
Amortization of Bond Discounts

NCC to be Subtracted from FCFF are:
Reversals of restructuring reserves
Non-cash related Gains
Amortization of Bond Premiums

benbenxiong

ramdabom Wrote:
-------------------------------------------------------
> When calculating FCFF, if you identify i) options
> based compensaiton, ii) impairment to goodwill or
> inventories, or iii) translation gains or losses
> -- do any of these need to be backde out in
> calculating Non-Cash charges?


If they are not cash add them if they were charges, and deduct them if they were gains.