1. After financial instruments, measurement of non-current assets has become a new field for fair value accounting.

2. You can match non-current assets to long-term liabilities so that together they don't impact the cash flow of your business.

3. Non-current assets also can be intangible assets, such as goodwill, patents or copyright.

4. Non-current assets are assets that are not turned into cash easily, are expected to be turned into cash within a year and/or have a life-span of more than a year.

5. Then look at your Non-Current Assets at the start of the year and the end of the year.

6. Then look at Long Term Liabilities. Let's say they went up by $500k because you borrowed $500k from the bank to purchase the servers that caused your Non-Current Assets to go up by $500k.

7. Article 14 The assets other than current assets shall be put into the category of non-current assets and shall be presented on the basis of their respective nature.

8. Article 14 The assets other than current assets shall be classified as non-current assets, and shall be presented on the basis of their respective nature.

9. The newly enacted CASs of 2006 forbids switching back of non-current assets impairment.

10. Article 12The assets and liabilities shall be presented as current and non-current assets and liabilities, respectively.

11. Article 23 The deferred income assets and deferred income tax liabilities shall be respectively presented in the non-current assets and non-current liabilities in the balance sheet.

12. Current assets and current liabilities are reported separately from non-current assets and liabilities.

13. Article 20The category of assets in the balance sheets shall at least include the aggregate item of current assets and non-current assets.

14. Article 20 The category of assets in the balance sheets shall at least include aggregate items of current assets and non-current assets.

14. try its best to collect and make good sentences.

15. Article 23 The deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non-current assets and non-current liabilities in the balance sheet.

16. The reason is your business used some of your cash to increase its Non-Current Assets, most likely Property, Plant, and Equipment (like servers).

17. It is universal to amortize the negative goodwill according to non-current assets fair market price except for long-term marketable securities in the world.