Analysis of cash flow statement?

Question

I'm analyzing cash flow statement: Other non-current assets end/beginning: 476,528/518,074.

But the analysis says: "No "other" non-current assets (which relate to investing activities" were purchased this period. How do you reckon the decrease then?

Another question:

Depreciation and amortization end/beginning: 2,277,842/2,048,510

Yet here they write that depreciation and amortization totaled 234,230 i.e. slightly more than a simple calculation of the change. Why?

Answer 1

Since no other nc assets were purchased, the decrease most likely due to lower net book values from assets (perhaps intangible assets such as goodwill, or leasehold improvements, etc) that have been fully amortized at the beginning of the period, thereby falling out of the calculations.

Depr and amotization slightly more than calculation because there must have been some purchases of additional depreciable assets during the period, hence more depreciation.