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To: Sr K who wrote (159561)8/12/2000 9:53:22 PM
From: GVTucker  Respond to of 176388
 
Sr K, RE: You can't count a decrease in goodwill ("a non-cash asset") as an increase in cash, but maybe it was the "other".

Yes you can.

A decrease in goodwill is caused by goodwill amortization, which decreases net income. But because this decrease in net income did not affect cash, when reconciling net income to cash, you look at the change in goodwill.