So when do progressive companies use cash? When do they use non-cash? In other words, when is non-cash a better idea worth considering?

CONDUIT found that there is a trend to utilize non-cash programs as a strategic response to market changes that need to be dealt with quickly.

In fact of the 52 programs we audited (across 7 industries and 22 business models) 18 or 34% were not designed during a predefined and planned budget period and came as a reaction to market conditions.