Which natural expense category is charged as an expense in the period incurred,but does not have a negative effect on cash flow?

Question

Quizplus · Accepted Answer

Depreciation is a non-cash expense that represents the decrease in value of an asset over time. While it is charged as an expense in the period incurred, it does not have a negative effect on cash flow because it is not an actual outflow of cash.

Which Natural Expense Category Is Charged as an Expense in the Period