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noncurrent vs non-current

Both 'noncurrent' and 'non-current' are correct, but they are used in different contexts. 'Noncurrent' is commonly used in accounting and finance to refer to assets or liabilities that are not expected to be realized within a year, while 'non-current' is more general and can be used in various contexts to describe something that is not current or up-to-date.

Last updated: March 24, 2024 • 1876 views

This is correct, especially in the context of accounting and finance.

"noncurrent"

This term is commonly used in accounting and finance to refer to assets or liabilities that are not expected to be realized within a year.

Examples:

  • The company classified the long-term investments as noncurrent assets.
  • Noncurrent liabilities include long-term loans and bonds.
  • Noncurrent assets are those that are not expected to be converted into cash within a year.
  • Sale transactions include exchanges of non-current assets for other noncurrent assets when the exchange has commercial substance in accordance with IAS 16 Property, Plant and Equipment.
  • Mr. Kaelin, you got a lot of money for your appearance onCurrent Affair, didn't you?
  • Concurrent administration of potentially nephrotoxic drugs should be avoided.
  • Patients receiving STELARA may receive concurrent inactivated or non-live vaccinations.
  • Concurrent Kineret and etanercept treatment has not demonstrated increased clinical benefit.
  • Test results must be compared with concurrent negative controls.
  • Radiation injury has been reported on targeted tissues (e.g. oesophagitis, colitis, and pneumonitis) in association with both concurrent and non-concurrent use of gemcitabine.
  • concurrent and/or historical PC and concurrent negative (solvent/vehicle) control data for testing laboratory;
  • A test is considered acceptable if the concurrent negative or vehicle/solvent controls and the concurrent positive controls give an Irritancy Classification that falls within nonirritant and severe irritant/corrosive classes, respectively.
  • It wasn't, you know, concurrent.
  • I mean, four is tops. Concurrent.
  • Since early baldness has an endocrine component, intake of compounds containing estrogens was suspected as a concurrent factor.
  • That is, 0.3 malfunctions for each 24-hour activation period concurrent or not.
  • For the concurrent statin and fibrate group the rate was 27.2 per 10,000 patient years.
  • Concurrent administration of isotretinoin with topical keratolytic or exfoliative anti-acne agents should be avoided as local irritation may increase.
  • Patients should not take vitamin A as concurrent medication due to the risk of developing hypervitaminosis A.
  • In these sensitive patients, concurrent use with alcohol or other CNS depressants may cause additional reductions in alertness and impairment of performance.
  • For the treatment of inflammation in combination with concurrent antibiotic therapy.
  • Concurrent administration of potential nephrotoxic drugs should be avoided.
  • Concurrent administration of potentially nephrotoxic medicines should be avoided as there might be an increased risk of renal toxicity.

Alternatives:

  • long-term
  • noncurrent assets
  • noncurrent liabilities
  • noncurrent portion
  • noncurrent classification

This is correct and can be used in various contexts.

"non-current"

This term can be used in general contexts to describe something that is not current or up-to-date.

Examples:

  • The information provided is non-current and may not be accurate.
  • The non-current version of the software is no longer supported.
  • The non-current trends in fashion are making a comeback.
  • All other assets shall be classified as non-current.
  • An entity shall classify all other assets as non-current.
  • Measurement of a non-current asset (or disposal group)
  • An entity shall not classify as held for sale a non-current asset (or disposal group) that is to be abandoned.
  • They are included in non-current assets, except for maturities within 12 months of the balance sheet date.
  • Investments in associates accounted for using the equity method shall be classified as non-current assets.
  • They are included in non-current assets unless the Communities intend to dispose of the investment within 12 months of the balance sheet date.
  • They are classified as non-current liabilities, except for maturities less than 12 months after the balance sheet date.
  • They are classified as either current or non-current assets, depending on the time period in which the Communities intend to dispose of them.
  • The classification and presentation requirements of this IFRS apply to all recognised non-current assets and to all disposal groups of an entity.
  • Any non-current assets that do not meet the criteria shall cease to be classified as held for sale in accordance with paragraph 26.
  • An entity shall present separately any cumulative income or expense recognised directly in equity relating to a non-current asset (or disposal group) classified as held for sale.
  • Measurement of non-current assets (or disposal groups) classified as held for sale
  • Presentation of a non-current asset or disposal group classified as held for sale
  • a description of the non-current asset (or disposal group);
  • Some entities distinguish current assets and liabilities from non-current assets and liabilities.
  • To the extent the benefit is improved access to ore, the entity shall recognise these costs as a non-current asset, if the criteria in paragraph 9 below are met.
  • This Interpretation refers to the non-current asset as the 'stripping activity asset'.
  • However, Member States should be able to permit or require undertakings to modify the layout and present a balance sheet distinguishing between current and non-current items.
  • This Standard uses the term 'non-current' to include tangible, intangible and financial assets of a long-term nature.

Alternatives:

  • outdated
  • obsolete
  • not current
  • old-fashioned
  • archaic

Related Comparisons

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