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-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
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The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
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-Section 45
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Amount of cash outflow from the acquisition of or improvements to long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.

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The cash inflow associated with the amount received from entity's raising of capital via private rather than public placement.

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Amount of noncash expense for share-based payment arrangement.

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No definition available.

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