what is unamoritise exp.?how it is treated in cash flow statement..

 Unamortised expenses are like share issue expenses, discount on issue of shares & debentures or preliminary expenses.

These are added in Cash Flow from operating Activities under the head NOn- Cash & Non operating expenses. It is so because these were earlier deducted from P&L A/c so now since these are non-operating expenses so we will add them back.