What is non cash cost or expenditure?

it is the expenditure included and reported in the income statement with no cash outlay or empact, and the most popular example of it is the depreciation

Depreciation appeared in income statement is the best example of non cash expenditure.

All kind of provisions charged in income statement are non cash cost/expenditure, i.e Depreciation (inclusive amortization and deplition) and provision for receiables and taxes. 

all expenses where there is no cash outflow but shown in P/L as exepenses are non cash expenses

 these are the expneses which may be a part of Amortization or some expneses which is a part of current year provison.

depreciation is an eg of non cash expenditure