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.

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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.