Question : Non-cash incomes are ___________from Net Profit before Tax and Extraordinary Items because these do not result in receipt of cash.
Option 1: Added
Option 2: Deducted
Option 3: Neither added and Nor deducted
Option 4: None of the above
Correct Answer: Deducted
Solution : Answer = Deducted
Non-cash incomes are deducted from Net Profit before Tax and Extraordinary Items because they do not result in the receipt of cash. Deducting these non-cash items provides a more accurate representation of the company's cash-generating ability.
Hence, the correct option is 2.