One such concept worth discussing about, for the benefit of even a layman, is ‘Non-Earning Asset’. Therefore, when a loan/advances account remains irregular for the specified period of time (90 days) it is classified as Non-Performing Asset (NPA). A skewed practice needs to be touched upon here before I come to the topic of Non-Earning Asset. Having looked at what is a non-performing asset, let us now finally come to the term ‘non-earning asset’. Cash is a non-earning asset.