NCC in calculating FCFF

What exactly does NCC consist of when calculating FCFF. What should I look for on the statements to include in NCC?

None-Cash-Charges, so anything that changed the income sheet without affecting cash.

Mr. Z has the list

Great thank you! Also, what is included when calculating in calculating net borrowing? We add notes payable and long term debt and subtract cash and anything else? And we ignore accounts payable and currentlibilites?

Typically, you find these items: long term debt , notes payable , and current portion of long term debt. Preferred stocks are also a form of debt, so remember to include the item into your calculation if appropriate.

Then, you want to find the changes in these debt instruments - amortized discount + amortized premium.

We do not subtract cash for calculating net borrowing, and yes we ignore a/p and other CL items as they are not debt.