non-cash expense

English Thesaurus

1. an expense (such as depreciation) that is not paid for in cash (noun.possession)

hypernym	:	disbursal, disbursement, expense,
definition	:	amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures) (noun.possession)

hyponym	:	depreciation, wear and tear,
definition	:	decrease in value of an asset due to obsolescence or use (noun.possession)