Costs assigned to assets to be used in a particular research and development project and that have no alternative future use shall be charged to expense at the date of consummation of the combination.
Weighted Average Number of Shares Outstanding
Weighted Average Number of Diluted Shares Outstanding
Obligation (unpaid or estimated) for deficiencies of items quality or performance.
Warrants and Rights Outstanding
Warrants and Rights Outstanding
Obligation (unpaid or estimated) for deficiencies of items quality or performance.
Tangible assets used for transportation of goods or providing (internal and external) logistical services.
Uncollateralized debt obligation (debenture).
Portion of uncollateralized debt obligation (debenture) due beyond one year/operating cycle .
Portion of uncollateralized debt obligation (debenture) due within one year/operating cycle.
Unrestricted cash available for day-to-day operating needs
Accumulated unrealized gains and losses included in earning from debt and equity securities that are bought and held principally for the purpose of selling them in the near future (trading securities).
Accumulated unrealized holding gains and losses on securities available for sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increases or decreases in the fair value of securities available for sale that occur after such securities have been written down as impaired. Component of 'Other Comprehensive Income'.
Accumulated unrealized holding gains and losses on securities available for sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increases or decreases in the fair value of securities available for sale that occur after such securities have been written down as impaired.
Earnings (losses) arising from investments in non-consolidated subsidiaries.
Cost and earnings in excess of amounts billed. Usually related to long term contracts, net of uncollectible accounts
Cost of shares of an entity that have been repurchased by an entity. This stock has no voting rights and receives no dividends.
Effect on Retained Earnings of treasury stock reissued.
Value of treasury stock reissued recorded at par value.
Number of shares of treasury stock reissued.
Value of treasury stock reissued recorded above par value.
Value of treasury stock reissued to the market.
Balance of treasury stock at the end of the period
Balance of treasury stock at the beginning of the period
Number of shares of treasury stock at the beginning of the period
Number of shares of an entity that have been repurchased by an entity. This stock has no voting rights and receives no dividends.
The proceeds from the issuance of treasury stock.
Total value of treasury stock acquired.
Number of shares of treasury stock acquired.
Value of treasury stock of an entity that have been repurchased by an entity.
Shares of an entity that have been repurchased by an entity. This stock has no voting rights and receives no dividends.
Expenses incurred for travel and entertainment.
Recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and/or sale of goods and services.
Total of all Stockholders' Equity items.
Total obligations incurred as part of normal operations that is expected to be repayed beyond the following twelve months or one business cycle.
Sum of all noncurrent assets - those assets that are reasonably expected to be realized in cash or sold or consumed beyond a year or the normal operating cycle of the entity.
Total of all Liabilities and Stockholders' Equity items.
Sum of all operating and non-operating expenses.
Total obligations incurred as part of normal operations that is expected to be repayed during the following twelve months or one business cycle.
Sum of all current assets - those assets that are reasonably expected to be realized in cash or sold or consumed within a year or within the normal operating cycle of the entity.
Net Income adjusted for all Comprehensive Income adjustments.
Financial instruments that have characteristics of both liability and equity. The placement of such instrument is located between the liability and equity sections of a balance sheet.
The cash payments to governments for taxes, duties, fines, and other fees or penalties.
Unpaid obligation of taxes other than income taxes (e.g. sales tax, excise taxes, payroll).
Taxes other than income taxes that may include, property tax, excise tax, sales tax, and other taxes.
Total of all tax effects of stock transactions.
Tax effect of the income(loss) from disposing of a business segment that has been discontinued at year-end or will be discontinued shortly after year end.
Tax effect of the income(loss) of a business segment that has been discontinued at year-end or will be discontinued shortly after year end.
Tax effect of switching from one accounting principle to another.
Tax benefit from the excercise of stock options.
Description and amount of supplemental disclosures to the statement of cash flow.
Subordinated Debt that has been extended or re-scheduled.
Collateralized/uncollateralized debt obligation.
Collateralized/uncollateralized debt obligation due from a related party (entity, shareholder, employee). Subordinated debt places a lender in a lien position behind the primary lender of the company.
Portion of collateralized/uncollateralized debt obligation due beyond one year/operating cycle. Subordinated debt places a lender in a lien position behind the primary lender of the company.
Portion of collateralized/uncollateralized debt obligation due within one year/operating cycle. Subordinated debt places a lender in a lien position behind the primary lender of the company.
Value of treasury stock reissued pursuant to acquisitions recorded at par value.
Number of shares of stock issued pursuant to acquisitions.
Value of common stock issued pursuant to acquisitions recorded at par value.
Value of stock issued pursuant to acquisitions recorded above par value.
Total value of stock issued by an entity pursuant to acquisitions.
The fair value of stock issued in noncash financing activities.
The balance of Stockholder's Equity at the end of the period.
The balance of Stockholder's Equity at the beginning of the period.
Number of shares of preferred stock issued as a stock dividend
Amount per share payment of a corporate dividend to preferred shareholders in the form of stock rather than cash.
Payment of a corporate dividend to preferred shareholders in the form of stock rather than cash.
Number of shares of common stock issued as a stock dividend
Amount per share payment of a corporate dividend to common shareholders in the form of stock rather than cash.
Payment of a corporate dividend to common shareholders in the form of stock rather than cash.
Statement of Stockholder's Equity
The net change in the beginning and end of the period balances for short term borrowings.
Financial instruments or securities with original maturity less than one year.
Expenses directly related to the marketing or selling of products or services.
Generally recurring costs associated with normal operations and currently chargeable against revenue including those directly related to the marketing or selling of products and/or services.
Expenses directly related to the selling of products or services.
Collateralized debt obligation (debenture).
Portion of collateralized debt obligation (debenture) due beyond one year/operating cycle.
Portion of collateralized debt obligation (debenture) due within one year/operating cycle.
Revenues arising from the sale of goods and/or rendering of services in the normal course of business, reduced by sales adjustments, sales returns and allowances, and sales discounts.
Revenues arising from the rendering of services in the normal course of business.
Revenues arising from the sale of goods in the normal course of business.
Revenues arising from the sale of goods and/or rendering of services in the normal course of business.
A reduction of revenue resulting from both the return of goods sold in the normal course of business and discretionary reductions without the return of goods.
A reduction of revenue resulting from a return of goods sold in the normal course of business.
A sales incentive resulting in the reduction in or refund of the selling price of the product or service.
A discretionary reduction of revenue without a return of goods.
The cash received from the sale of all investments (debt, security, other)
The proceeds from the sale of an interest in a subsidiary.
Cash inflows from sales and maturities of available-for-sale securities and held-to-maturity securities shall be classified as cash flows from investing activities and reported gross for each security classification in the statement of cash flows.
Expenditures for salaries other than officers and other than those which can be clearly related to production.
Unpaid obligation of regular compensation received by an employee as a condition of employment.
Income received for royalties associated with the use of technologies and intellectual properties.
Expenses related to royalties for the use of technologies and intellectual properties.
Revenues arising from related party transactions.
A segregation of retained earnings which is available for dividend distribution.
Balance of retained earnings at the end of the period
Balance of retained earnings at the beginning of the period
A segregation of retained earnings which is unavailable for dividend distribution.
The undistributed earnings of a entity.
Known and estimated obligation to restructure a line of business or portion thereof through an exit plan.
Amount of restructuring expense.
Charges resulting from the consolidation and/or relocation of operations, or the disposition or abandonment of operations or productive assets. These charges may be incurred in connection with a business combination, and change in strategic plan, or a managerial response to declines in demand, increasing costs or other environmental factors.
Cash that is pledged or subject to withdrawal restrictions. This would also include cash balances which are maintained under an agreement to insure future credit availability, (e.g. compensating balances).
Expenses incurred for the research involved in the development of new products and ideas.
Payments to repurchase the company's preferred stock.
Payments to repurchase the company's preferred and common stock.
Payments to repurchase the company's common stock.
Repayments of amounts borrowed and other principal payments to creditors who have extended long-term credit.
Repayments on notes payable.
Repayments on long-term borrowing.
Repayments for loans made by the company.
The net amount of cash outflow from repayment of borrowings (debt, line of credit, notes payable, etc.)
Portion of collateralized/uncollateralized debt obligation due from a related party (entity, shareholder, employee) beyond one year/operating cycle. Subordinated debt places a lender in a lien position behind the primary lender of the company.
Portion of collateralized/uncollateralized debt obligation due from a related party (entity, shareholder, employee) within one year/operating cycle. Subordinated debt places a lender in a lien position behind the primary lender of the company.
Amounts due to a related party.
Reduction of capital lease obligations due to repayment.
Amount of redeemable preferred stock allocated to existing shareholders of an entity to buy shares of a new issue of preferred stock before it is offered to the public.
Number of redeemable preferred shares issued by an entity and held by shareholders.
Redeemable preferred shares of an entity, authorized in the corporate charter, which have been issued and are outstanding.
The maximum number of redeemable preferred shares permitted to be issued by an entity's charter and bylaws.
Face amount or stated value of redeemable preferred stock and not the actual value it would receive on the open market.
An entity's mandatory obligations to redeem preferred stock.
An entity's preferred stock that is subject to mandatory redemption requirements that are outside the control of the issuer.
An entity's common stock that is subject to mandatory redemption requirements that are outside the control of the issuer.
Total amount of receivables, less allowances.
Cash flows from purchases, sales, and maturities of trading securities shall be classified as cash flows from operating activities.
The gains and losses included in earning resulting from the sale of debt and equity securities.
Effect on Retained Earnings of treasury shares purchased and/or sold under employee plans.
Net value of treasury stock that has been purchased and/or sold under employee plans recorded at par value.
Net number of treasury shares purchased and/or sold under employee plans.
Total net value of treasury shares purchased and/or sold under employee plans.
Cash outflows from purchases, sales, and maturities of trading securities shall be classified as cash outflows used in operating activities.
Payments to acquire property, plant and equipment and other productive assets.
Payments to acquire equity instruments of other enterprises (other than certain equity instruments carried in a trading account).
Payments to acquire other productive assets.
Disbursements for loans made by the company.
Cash outflows from purchases of available-for-sale securities and held-to-maturity securities shall be classified as cash flows from investing activities and reported gross for each security classification in the statement of cash flows.
Payments to purchase life insurance policies for which the company is the beneficiary.
The cash payment from the purchase of all investments (debt, security, other)
Purchases of Held-to-Maturity Investments
Proceeds from sale of investment in consolidated subsidiaries (generally greater 50%).
Payments for investment in consolidated subsidiaries (generally greater than 50%).
Purchases of Available for Sale Investments
Provision for all current and deferred income taxes.
Allowance for losses relating to uncollectible accounts receivables.
Bad debt write-offs or provisions for the period.
Provision for the disposition of a business segment that has been discontinued at year-end or will be discontinued shortly after year end.
Tangible assets: 1) Held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and 2) are expected to provide economic benefit for more than 1 year; net of accumulated depreciation.
Tangible assets: 1) Held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and 2) are expected to provide economic benefit for more than 1 year.
The proceeds from the exercise of stock options.
Proceeds from issuing bonds, mortgages, notes, and from other short- or long-term borrowing
Cash inflows from purchases, sales, and maturities of trading securities shall be classified as cash flows from operating activities.
Proceeds from the sale of property, plant and equipment and other productive assets.
Proceeds from the sale of other productive assets.
The cash received from the sale of a business during the period.
Proceeds from other borrowings.
Repayments on other borrowings.
Proceeds from notes payable.
Proceeds from long-term borrowing.
Proceeds from a line of credit.
Repayments on a line of credit.
The proceeds from the issuance of warrants
The proceeds from the issuance of preferred stock.
Cash proceeds from the issuance of equity (common, preferred, and treasury stocks, stock options, etc.)
The proceeds from the issuance of common stock.
Proceeds from sales/maturities of held-to-maturity investments
Proceeds from life insurance policies for which the company is the beneficiary.
Proceeds from sales/maturities of available for sale investments
Cash paid in advance for rental costs.
Cumulative employer's contributions in excess of net pension cost accrued.
Cash paid in advance for insurance costs.
Cash paid in advance for services or supplies. Commonly includes prepaid rent, insurance, interest and advertising.
Items paid in advance, greater than one year.
Net payments and proceeds received from all preferred stock transactions
Amount of preferred stock allocated to existing shareholders of an entity to buy shares of a new issue of preferred stock before it is offered to the public.
Number of preferred shares issued by an entity and held by shareholders.
Preferred shares of an entity, authorized in the corporate charter, which have been issued and are outstanding.
The maximum number of preferred shares permitted to be issued by an entity's charter and bylaws.
Value of preferred stock that has been purchased and retired by an entity recorded at par value.
Number of shares of preferred stock that has been purchased and retired by an entity.
Total value of preferred stock that has been purchased and retired by an entity.
Face amount or stated value of preferred stock and not the actual value it would receive on the open market.
Balance of preferred stock at the end of the period
Balance of preferred stock at the beginning of the period
Number of shares of preferred stock at the end of the period
Number of shares of preferred stock at the beginning of the period
Value of preferred stock issued recorded at par value.
Number of shares of preferred stock issued
Value of preferred stock issued recorded above par value.
Total Value of preferred stock issued by an entity.
Preferred stock dividends and other adjustments necessary to net income to obtain net income applicable to common stockholders.
Description of Type or Class of Preferred Stock
Part of capital stock of an entity that enjoys priority over the common stock in the distribution of dividends and in the event of dissolution of an entity, to the distribution of an entity's assets.
Preferred Dividends Paid - Stock
All types of benefits provided to former or inactive employees their beneficiaries and covered dependents.
Obligation recognized for the future liability to make annuity payments to the employees (pension) and the actuarial present value as of a measurement date of the other post-retirement benefits expected to be paid to or for the employee (other post-retirement benefits).
Costs recognized as an expense related to pensions and other employee benefits (e.g. postretirement plans).
Obligation recognized for the future liability to make annuity payments to the employees.
Proceeds from sale of investment in unconsolidated affiliates (generally less than 50% generally accounted for under the equity method).
Payments for investment in unconsolidated affiliates (generally less than 50% and generally accounted for under the equity method).
Payments to repurchase the company's other equity.
Cash payments to acquire other goods not used in manufacturing and services.
Cash payments to acquire materials for manufacture or goods for resale.
Payments to repurchase equity (e.g. common and preferred stock)
Payments of dividends to preferred stockholders.
Payments of dividends to minority interest
Payments of dividends (common, preferred, minority interest, other)
Payments of dividends to common stockholders.
Other short term borrowings not otherwise defined.
Amounts due from the sale of fixed assets, other long-term investments or assets that are not included in other defined accounts.
Other tangible assets not otherwise defined.
Cash paid in advance for other prepaid expenses.
Actuarial present value as of a measurement date of the other postretirement benefits expected to be paid to or for the employee, including accrued other postretirement benefits (non-pension).
Revenues generated during the normal course of business other than the sale of goods and/or delivery of services.
Miscellaneous generally recurring costs associated with normal operations and currently chargeable against revenue except for the portion of said expenses which can be clearly related to production.
Charges(Expense) of an event that is nonrecurring in nature that is not previously been defined.
Sum of other non-operating income and expense.
Any other income items resulting from secondary business-related activities, excluding those considered part of the normal operations of the business.
Any other expense items resulting from secondary business-related activities, excluding those considered part of the normal operations of the business.
Other concurrent liabilities not defined elsewhere - actual and estimated.
Payments to repurchase or otherwise cash outflow of other financing activities
Other long term debt not otherwise defined.
Other liabilities not previously defined elsewhere.
Labor related expenditures other than salaries & wages, officers compensation and post-retirement benefits.
Proceeds from the sales of equity instruments of other enterprises (other than certain equity instruments carried in a trading account).
The net change (cash inflow and outflow) of other investing activities not otherwise defined.
Inventories related to long-term contracts/programs, or products used in the manufacturing process and cannot be classified as either raw materials, work in process, or finished goods.
All intangible assets excluding Goodwill. Assets, excluding financial assets, that lack physical substance. These assets must have been acquired through a purchase (either separately or with other assets) and not internally developed. Net of accumulated amortization.
Intangible assets not otherwise defined.
Miscellaneous general and administrative expenses.
The proceeds from other equity issuances.
Equity not otherwise defined.
Unpaid obligations related to miscellaneous deductions from employees' wages/salaries.
Obligations not previously defined that are due in one year (operating cycle) or less in the future.
Current assets not otherwise defined.
Other Changes in Treasury Stock at Par
Transferring of assets, including cash payments, converting securities or incurring liabilities by the enterprise for the owners.
Other Changes in Retained Earnings
Other Changes in Preferred Stock at Par
The net change in the beginning and end of period balances for accounts that have not otherwise been defined.
Other Changes in Common Stock at Par
Other Changes in Addiitonal Paid in Capital
Other Changes in Accumulated Comprehensive Income
All other cash receipts that do not stem from transactions otherwise defined or defined as investing or financing activities, such as amounts received to settle lawsuits; proceeds of insurance settlements except for those that are directly related to investing or financing activities, such as from destruction of a building; and refunds from suppliers.
All other cash payments that do not stem from transactions defined as investing or financing activities, such as payments to settle lawsuits, cash contributions to charities, and cash refunds to customers.
Non-current Assets not otherwise labeled.
Adjustments which affect operating cashflow and have not otherwise been defined.
The cumulative amount of all the Other Comprehensive Income accounts not otherwise defined, net of tax effects.
Other accrued expenses (expenses incurred at the end of the reporting period but not yet paid) not otherwise defined.
Obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and/or sale of goods and services not classified as Trade Payables.
Revenues are inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.
Gross profit less operating expenses.
Generally recurring costs associated with normal operations and currently chargeable against revenue except for the portion of said expenses which can be clearly related to production.
Expenditures for salaries of officers other than those which can be clearly related to production.
Office and computer equipment required for revenue generating activities in the normal conduct of business.
Note Receivables arising from the sale of goods and services, net of uncollectible accounts - current portion only.
Note Receivables arising from the sale of goods and services, net of uncollectible accounts - includes both current and non current portions
Written promise to pay a certain amount of money at a certain time.
Notes payable owed to a related party, which is when one entity has control or significant influence over another company.
Written promise to pay, the portion that is due greater than one year in the future.
Written promise to pay, the portion at which is due 1 year or less in the future.
Written promise to pay (note), and the agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property (loan).
Written promise to pay (note), and the agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower to use the property, the portion of which is due in one year (or business cycle) or less.
Written promise to pay (note), and the agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property (loan), the portion at which is greater than one year in the future.
Debt that has been extended or re-scheduled that is not subordinated debt.
Amount of non-redeemable preferred stock allocated to existing shareholders of an entity to buy shares of a new issue of preferred stock before it is offered to the public.
Number of non-redeemable preferred shares issued by an entity and held by shareholders.
Non-redeemable preferred shares of an entity, authorized in the corporate charter, which have been issued and are outstanding.
The maximum number of non-redeemable preferred shares permitted to be issued by an entity's charter and bylaws.
Face amount or stated value of non-redeemable preferred stock and not the actual value it would receive on the open market.
That part of preferred stock that an entity does not have the right to buy back.
Represents any income or expense items resulting from secondary business-related activities, excluding those considered part of the normal operations of the business.
Amounts due from related parties - including affiliates, net of allowance. Affiliates are defined as parties which are directly or indirectly controlled by, under the control of, or is under common control with the entity.
Amounts due from sale of fixed assets or other long term investments which are not due within 1 year or less.
Long term receivables arising from the financing of goods and services, net of uncollectible accounts.
The description and amounts of noncash investing and financing activities
Those transactions that result in no cash inflows or outflows in the period in which they occur but generally have a significant effect on the prospective cash flows of a company.
The net amount of cash inflow from borrowings (debt, line of credit, notes payable, etc.)
The net change between the beginning and ending balance of cash and cash equivalents
Net income (loss) represents the sum of all transactions affecting the net increase or decrease in equity during the current period, except dividend distributions and transactions of a capital nature.
All revenue less all expenses
Net income less preferred dividends.
All revenue less all expenses.
Net value of all repayments and proceeds of borrowings.
Operating activity cash flows include all transactions and other events that are not defined as investing or financing activities. Operating activities generally involve producing and delivering goods and providing services. Cash flows from operating activities are generally the cash effects of transactions and other events that enter into the determination of net income. (Indirect Method)
Net cash flow from operating activities include all transactions and other events that are not defined as investing or financing activities. Operating activities generally involve producing and delivering goods and providing services. Cash flows from operating activities are generally the cash effects of transactions and other events that enter into the determination of net income. (Direct Method)
The net amount of investing activity cash inflow and outflow for the period.
The net amount of financing activity cash inflow and outflow for the period.
The net change in the beginning and end of period Minority Interest in a subsidiary's net assets balance.
The percentage of a subsidiary's income not owned by the consolidating entity, net of taxes.
The net change in the beginning and end of period Minority Interest in a subsidiary's net assets balance.
Investment interest whose company's ownership is not the controlling interest.
The costs incurred by an entity during a business combination.
Costs related to the acquisition of a company in the current year or effects of an acquisitions in a prior year carried over to the current year.
Expenses directly related to the marketing of products or services.
Debt and Equity Financial Instruments including trading securities, securities held to maturity, and securities available for sale
A debt financial instrument which is intended to be held until maturity. It is assumed that the entity has both the ability and intent to hold the security until maturity.
A debt financial instrument which is intended to be held until maturity. It is assumed that the entity has both the ability and intent to hold the security until maturity.
Financial Instruments which is intended to be sold in the short term which are reported at fair value. Trading generally reflects active and frequent buying and selling with the objective of generating profits on short term differences on price.
Debt and Equity Financial Instruments including trading securities, securities held to maturity, and securities available for sale
A debt financial instrument which is intended to be held until maturity. It is assumed that the entity has both the ability and intent to hold the security until maturity.
Financial Instruments which are not trading securities nor held to maturity securities.
Debt and Equity Financial Instruments including trading securities, securities held to maturity, and securities available for sale which is intended to be sold in the short-term.
Financial Instruments which are not trading securities nor held to maturity securities
Financial Instruments which are not trading securities nor held to maturity securities.
Tangible assets, of a permanent nature, required for revenue generating activities normal conduct of a business.
The amount of loss recognized as a result of the retirement of any property, plant and equipment.
Investments, not including marketable securities.
All short-term and long-term debt.
Portion of long term debt that is due greater than one year in the future.
Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property.
Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, the portion which is due in one year or less in the future.
Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, the portion which is due greater than one year in the future.
Known and estimated reserve for litigation costs (e.g. lawsuits and attorney fees).
Debt due on demand that would normally be classified as short term but for which the Lender has a refinancing agreement to refinance the short term obligation on a long term basis.
Debt due on demand that would normally be classified as short term but for which the Lender has a refinancing agreement to refinance the short term obligation on a long term basis.
Obligations drawn from a line of credit, which is a bank's commitments to make loans up to a specific amount for a specific period of time.
Obligations arising from the sale, disposal or planned sale in the near future of a business segment (e.g. product line, class of customers).
Current obligations arising from the sale, disposal or planned sale in the near future of a business segment (e.g. product line, class of customers).
The fair value of liabilities assumed in noncash investing or financing activities.
Receivables arising from the leasing of goods and services, net of uncollectible accounts.
Expenses incurred for the rental of space and/or assets other than those allocated for use in production or those which are used for the generation of income.
Improvements to tangible assets that are leased.
Land and costs incurred to improve the land. This excludes land held for sale.
Items added to land that have limited lifes, such as fences, walkways, parking lots.
Land and Structures, including improvements and additions made to the land and buildings. This excludes land held for sale. Buildings are owned or long term leased structure used in the business - including office, storage and distribution facilities.
Land is recorded (and carried) at its original cost, with no adjustment for appreciation or depreciation. This excludes land held for sale.
Expenditures for salaries, wages, pension costs, profit sharing and incentive compensation, payroll taxes, and other employee benefits.
Investments in non-consolidated subsidiaries accounted for using the equity and/or cost method.
Investments in related party affiliates.
Valuation allowance to reduce the cost of inventory due to obsolescence (e.g. normal deterioration, excess materials, out-dated materials).
Partially completed products which require further processing prior to being sold.
Products used in the manufacturing process which may or may not become part of the final product .
Natural occurring resource or subassembly which are converted into a final product.
Amount of total inventory, net of any allowance
The change in the dollar amount of inventory when valued on a method other than LIFO = Last In, First Out.
Completed product ready for sale.
Computer software programs required for revenue generating activities in the normal conduct of business.
The cash receipts from returns on loans and other debt instruments of other entities.
The amount of interest paid during a period (net of amounts capitalized).
Unpaid obligation of interest due to the third parties.
Sum of interest expense and interest income.
Interest income received from interest bearing assets.
Interest expense on deposits, long-term debt and all other borrowings.
The total interest and dividends received in the period from loans to, other debt of, and equity of other entities.
Any formula, pattern, machine, or process of manufacturing used in a business that may give the user a competitive advantage; plan or process, tool, mechanism, or compound known only to its owner and those of its employees to whom it is necessary to disclose it.
Business name that may or may not be trademarked.
A word, symbol, or mark used to identify goods or services with their provider.
Share of a product, or of the proceeds therefrom, reserved by an owner for permitting another to exploit and use his property; rental paid to the original owner of property based on a percentage of profit or production. It is often used for mining leases of natural resources, conveyances, as well as literary works, inventions, and other intellectual productions.
The exclusive legal right to make, use, and sell an invention for a period specified by law.
Legal agreement in which an entity is prevented from selling goods or providing services within specified criteria (geographic, product line, industry, etc.).
Assets, excluding financial assets, that lack physical substance. These assets must have been acquired through a purchase (either separately or with other assets) and not internally developed. Net of accumulated amortization.
Channels of communication that serve many diverse functions such as offering a variety of entertainment with either mass or specialized appeal, communicating news and information, or displaying advertising messages.
Permission granted to legalize doing a particular thing, exercising a certain privilege, or pursuing a particular business or occupation.
Assets, excluding financial assets, that lack physical substance. These assets must have been acquired through a purchase (either separately or with other assets) and not internally developed. Recorded at gross amounts (before amortization).
The excess of the cost of an acquired entity over net of the amounts assigned to assets acquired and liabilities assumed in a business combination.
A contractual privilege, often exclusive, granted by one person to another permitting the sale of a product, use of a trade name or provision of a service within a specified territory and/or in a specified manner.
List of customers of an acquired entity.
The exclusive legal right to reproduce an original creation, such as textual material, work of art or software, for a period specified by legislation.
Intangible asset - Contractual Rights. Agreement between two or more parties whereby each party promises to do, or not to do, something; a transaction involving two or more individuals, whereby each has reciprocal rights to demand performance of what is promised.
Capitalized cost of internally developed software.
The net change in the beginning and end of period finance receivables balances.
Total value of shares remaining to be issued by an entity in an acquisition.
Total value of shares issued by a subsidiary.
Federal or state or local income tax refunds due within one year or less.
Amounts due from taxing authorities related to the payment of income taxes, net of uncollectible amounts
Unpaid obligation of all income taxes.
If the indirect method is used, amounts of income taxes paid during the period shall be provided in related disclosures.
Income(Loss) from Extraordinary Items, net of tax effect, per Outstanding Share.
Gross income(loss) from disposing of a business segment that has been discontinued at year-end or will be discontinued shortly after year end.
Income(Loss) from Disposition of Discontinued Operations per Outstanding Share.
Income(Loss) from Disposition of Discontinued Operations per Diluted Share.
Income(Loss) from disposing of a business segment that has been discontinued at year-end or will be discontinued shortly after year end.
Income(Loss), net of tax, of a business segment that has been discontinued at year-end or will be discontinued shortly after year end.
The income (loss) of a segment of business that has been sold, abandoned, spunoff, or otherwise disposed of or, although still operating, is the subject of a formal plan for disposal.
Income(Loss) of a business segment that has been discontinued at year-end or will be discontinued shortly after year end.
Income(Loss) from Continuing Operations per Outstanding Share.
Income(Loss) from Continuing Operations per Diluted Share.
Sum of operating profit and non-operating income(Expense).
Revenues and expenses after tax arising from the ongoing operations of the business.
Income Before Extraordinary Items and Cumulative Effect of Change in Accounting Principle per Outstanding Share
Income Before Cumulative Effect of Change in Accounting Principle per Outstanding Share
Income Before Cumulative Effect of Change in Accounting Principle per Diluted Share
Income before cumulative effect of change in accounting principle.
Costs resulting from the write down of long lived assets and certain identifiable intangibles other than goodwill due to the difference between the carrying value and the fair market value.
Costs resulting from the write down of goodwill due to the difference between the carrying value and the fair market value.
Operating Revenue less Cost of Goods and/or Services Sold.
Generally recurring costs associated with normal operations and currently chargeable against revenue, excluding those directly related to the marketing or selling of products or services.
The gains and losses included in the current period net income (loss) and resulting from incidental or peripheral asset dispositions of an enterprise with other entities and from other events and circumstances affecting the enterprise.
Gain on settlement (irrevocable transaction that relieves the employer (or the plan) of primary responsibility for a pension benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement) of a defined benefit obligation.
Costs and recoveries related to the settlement of litigation.
The gains and losses included in the current period net income (loss) and resulting from business dispositions of an enterprise with other entities and from other events and circumstances affecting the enterprise.
The gains and losses included in earning resulting from the sale of a business segment.
The gains and losses included in earning resulting from the sale or disposal of assets.
Furniture and fixture required for revenue generating activities normal conduct of a business.
Realized and unrealized foreign exchange gains and losses.
Receivables arising from the financing of goods and services, net of uncollectible accounts.
Expenses arising from the financing of goods and services.
Revenue arising from the financing of goods and services.
Current receivables arising from the financing of goods and services, net of uncollectible accounts.
The fair value of assets acquired in noncash investing or financing activities.
Difference between the re-acquisition price and the net carrying amount of the extinguished debt.
Value of common stock issued as a result of the exercise of stock options recorded at par value.
Number of shares of common stock issued as a result of the exercise of stock options.
Effect on Retained Earnings of stock issued as a result of the exercise of stock options.
Value of common stock issued as a result of the exercise of stock options recorded at par value.
Number of shares of common stock issued as a result of the exercise of stock options.
Value of common and/or treasury stock issued as a result of the exercise of stock options recorded above par value.
Total value of common and/or treasury stock issued by an entity as a result of the exercise of stock options.
The gain (loss) that is the result of the effect of exchange rate changes on transactions denominated in currencies other than the functional currency.
The expense recognized as a result of ESOP and restricted stock plans and issuance
Costs and recoveries related to environmental remediation.
Obligation (known or estimated) arising from environmental remedy actions to be taken.
Obligations related to employees, such as accrued vacation, salaries payable, accrued insurance, accrued advertising, etc.
Unpaid obligations for any employee benefits (e.g. fringe benefits).
The effect of exchange rate changes on cash balances held in foreign currencies.
Effect of switching from one accounting principle to another, before tax effect.
Cash receipts from equity securities
Unpaid obligation of the distributions to shareholders made by a corporation.
Payments of dividends to common and preferred stockholders.
Dividend income received from dividend paying assets.
Earnings (net income) per Diluted Share.
Financial instruments under contracts that have one or more underlying and one or more notional amounts. SFAS 133 requires that derivatives be recognized as assets or liabilities on the balance sheet at fair values.
Financial instruments under contracts that have one or more underlying and one or more notional amounts. SFAS 133 requires that derivatives be recognized as assets or liabilities on the balance sheet at fair values.
A financial instrument or contract (options, swaps, futures, etc..) whose value is derived from some other financial measure and includes payment provisions (notional amounts, that is, cash, commodities, shares of stock, etc.). This includes fair value hedges, cash flow hedges, foreign currency hedges, commodities, etc...This excludes items classified as marketable securities and short-term investments.
A financial instrument or contract (options, swaps, futures, etc..) whose value is derived from some other financial measure and includes payment provisions (notional amounts, that is, cash, commodities, shares of stock, etc.). This includes fair value hedges, cash flow hedges, foreign currency hedges, commodities, etc...This excludes items classified as marketable securities and short-term investments.
A current financial instrument or contract (options, swaps, futures, etc..) whose value is derived from some other financial measure and includes payment provisions (notional amounts, that is, cash, commodities, shares of stock, etc.). This includes fair value hedges, cash flow hedges, foreign currency hedges, commodities, etc...This excludes items classified as marketable securities and short-term investments.
Rational and systematic allocation of the cost of an asset to the periods during which the related assets are expected to provide benefits.
Rational and systematic allocation of the cost of an asset to the periods during which the related assets are expected to provide benefits.
The amount of expense charged against earnings by a company to write off the cost of a plant or machine over its useful life, giving consideration to wear and tear, obsolescence, and salvage value and/or the amount of expense charged against earnings by a company to write off the cost of an intangible possession (a non-current asset).
The amount of expense charged against earnings by a company to write off the cost of a plant or machine over its useful life, giving consideration to wear and tear, obsolescence, and salvage value.
Obligation of unearned revenue, including refund obligations.
Obligation of unearned revenue, including refund obligations due beyond one year or one business cycle.
Obligation of unearned revenue, including refund obligations due within one year or one business cycle.
Accumulated unrealized deferred compensation. Component of 'Other Comprehensive Income'.
The future effects on income taxes attributable to deductible temporary differences and carry forwards, noncurrent.
The future effects on income taxes attributable to deductible temporary differences and carry forwards, current and noncurrent .
The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms for state and local government reporting purposes.
The net change in the beginning and end of period deferred revenue balances.
The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms for other tax reporting purposes.
Aggregate amount of the deferred effect of a long term assets.
Aggregate amount of the deferred effect of a long term.
Interest expense on deferred debt.
Interest accrued associated with debt that has been extended or re-scheduled
The future effects on income taxes attributable to taxable temporary differences, long term.
The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms.
Estimated amount of future taxes on income earned and recognized for accounting purposes, but not yet for tax purposes.
The future effects on income taxes attributable to taxable temporary differences.
The future effects on income taxes attributable to deductible temporary differences and carry forwards, current portion.
The net change in the beginning and end of period deferred income taxes balances.
Accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income.
The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms for foreign government reporting purposes.
Costs associated with obtaining financing which are amortized over more than one year.
The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms for federal government reporting purposes.
Employee stock ownership plan benefits that have been deferred.
Debt that has been extended or re-scheduled. Includes both subordinated and non-subordinated debt.
The amount of deferred compensation amortized during the year on restricted stock.
Deferred compensation arrangement arising from capital shares issued or to be issued to officers or employees at prices below market
Obligation owed to employees who defer a portion of their compensation to be paid in the future.
Origination fee paid up-front for a loan. Nonrefundable fees associated with lending, committing to lend, or purchasing a loan or a group of loans.
Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property.
Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, the portion which is due in one year or less in the future --plus-- Obligation related to a capital lease, the portion which is due in one year (operating cycle) or less.
Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, the portion which is due in one year or less in the future --plus-- Obligation related to a capital lease, the portion which is due in more than one year (operating cycle).
Customer's property (e.g. cash) held to1) be returned once contract is completed or 2) pay obligation once service or product is rendered (total).
Customer's property (e.g. cash) held to1) be returned once contract is completed or 2) pay obligation once service or product is rendered - Long Term.
Customer's property (e.g. cash) held to1) be returned once contract is completed or 2) pay obligation once service or product is rendered.
The future effects on income taxes attributable to deductible temporary differences and carry forwards and federal, state or local income tax refunds due within one year or less.
The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted state and local tax law to the taxable income(loss).
The sum of all debt which is due within one year or less.
The amount of income tax paid or payable (or refundable) for a year as determined by applying other enacted tax laws to the taxable income(loss).
The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted tax law to the taxable income(Loss).
The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted foreign tax laws to the taxable income(loss).
The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted federal tax law to the taxable income(loss).
Accumulated balance sheet adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in the company's own currency at a particular point in time. Also used for investments in subsidiaries which are of a different currency.
Cumulative Effect of Change in Accounting Principle, Net of Tax Effect per Outstanding Share.
Cumulative effect of change in accounting principle, net of tax effect per Diluted Share.
Effect, net of tax, of switching from one accounting principle to another.
Tax effect of the cumulative adjustment to equity due to a change in accounting principle
Gross cumulative adjustment to equity due to a change in accounting principle
Cumulative adjustment to equity due to a change in accounting principle, net
The net change from the adoption of a generally accepted accounting principle different from the one previously used for reporting purposes.
Amount of indirect costs allocated to the delivery of services.
Other costs incurred in the delivery of services.
Inventory consumed directly in the delivery of services.
Labor incurred directly in the delivery of services.
That part of depreciation related directly to the delivery of services.
Costs incurred to deliver services. May include direct materials, direct labor, overhead, depreciation and other.
Amount of indirect costs allocated to the production of products.
Other costs incurred in the production of products.
Inventory consumed directly in the production of products.
Labor incurred directly in the production of products.
That part of depreciation related directly to the production of products.
Costs incurred to produce goods for sale. May include direct materials, direct labor, overhead, depreciation and other.
Costs incurred to produce goods for sale and/or to deliver services. May include direct materials, direct labor, overhead, depreciation and other.
Value of convertible treasury stock recorded at par value.
Number of shares of convertible treasury stock shares.
Effect on Retained Earnings of convertible common and/or treasury stock.
Value of convertible common stock recorded at par value.
Number of shares of convertible common stock shares.
Value of convertible common and/or treasury stock recorded above par value.
Total value and number of shares of convertible securities (Common and Treasury Stock).
Amount of convertible preferred stock allocated to existing shareholders of an entity to buy shares of a new issue of preferred stock before it is offered to the public.
Number of convertible preferred shares issued by an entity and held by shareholders.
Convertible preferred shares of an entity, authorized in the corporate charter, which have been issued and are outstanding.
The maximum number of convertible preferred shares permitted to be issued by an entity's charter and bylaws.
Face amount or stated value of convertible preferred stock and not the actual value it would receive on the open market.
Preferred stock which has the characteristic of allowing shareholders to exchange their preferred shares for common shares - usually under certain conditions.
Convertible Debt.
Conversion of Debt Securities
Receivables arising from the contracting of goods and services, net for uncollectible accounts. This would also include retainage.
Partially completed tangible assets that when complete will be used in the production or supply of goods and services for rental to others, or for administrative purposes.
Historical cost of acquired or internally developed software, net of accumulated depreciation.
Historical cost of acquired or internally developed software.
Net payments and proceeds received from all common stock transactions
Amount of common stock allocated to existing shareholders of an entity to buy shares of a new issue of common stock before it is offered to the public.
Number of shares issued by an entity and held by shareholders - excludes shares that are not held in treasury.
Share of an entity, authorized in the corporate charter, which have been issued and are outstanding. These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized.
The maximum number of shares permitted to be issued by an entity's charter and bylaws.
Value of common stock that has been purchased and retired by an entity recorded at par value.
Number of shares of common stock that has been purchased and retired by an entity.
Total value of common stock that has been purchased and retired by an entity.
Face amount or stated value of capital stock and not the actual value it would receive on the open market.
Common Stock at Par - Balance at the end of the period
Common Stock at Par - Balance at the beginning of the period
Number of shares of common stock at the end of the period
Number of shares of common stock at the beginning of the period
Value of common stock issued as a result of stock splits recorded at par value.
Number of shares of common stock issued as a result of stock splits.
Value of common stock issued as a result of stock splits recorded above par value.
Total value of common stock issued by an entity as a result of stock splits.
Effect on Retained Earnings of common stock issued as a result of employee Profit Sharing Plans.
Value of common stock issued as a result of employee Profit Sharing Plans recorded at par value
Number of shares of common stock issued as a result of employee Profit Sharing Plans
Value of common stock issued as a result of employee Profit Sharing Plans recorded above par value.
Common Stock Issued in association with employee profit sharing plans
Value of common stock issued in an initial public offering recorded at par value.
Number of shares of common stock issued in an initial public offering.
Value of common stock issued in an initial public offering recorded above par value.
Total value of common stock issued by an entity in an initial public offering.
Effect on Retained Earnings of stock issued as a result of employee stock purchase plans.
Value of common stock issued as a result of employee stock purchase plan recorded at par value.
Number of shares of common stock issued as a result of employee stock purchase plan.
Value of common stock issued as a result of employee stock purchase plan recorded above par value.
Total value of common stock issued by an entity as a result of employee stock purchase plan.
Par Value of Employee Restricted Shares of common stock.
Number of shares of Employee Restricted Shares issued.
Value of Employee Restricted Shares of common stock recorded above par value.
Issuance of employee stock that is tied to a contingency that must be met in order to keep the full value of the award.
Description of the Type or Class of Common Stock
Security representing an ownership interest in an entity.
Common Dividends Paid - Stock
Common Dividends Paid - Cash
Expected expenditure backed by an agreement and a potential future liability as a result of an outcome of a past event.
Short-term unsecured obligations with maturities ranging from 2 to 270 days, issued by banks, corporations and other borrowers to investors.
Number of shares of treasury stock at the end of the period
The change in accumulated unrealized gains and losses included in earning from debt and equity securities that are bought and held principally for the purpose of selling them in the near future (trading securities). Net of tax effect.
Tax effect of the change in accumulated unrealized holding gains and losses on securities available for sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'.
The change in accumulated unrealized holding gains and losses on securities available for sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increases or decreases in the fair value of securities available for sale that occur after such securities have been written down as impaired. Component of 'Other Comprehensive Income'.
Tax effect of the change in accumulated unrealized holding gains and losses on securities available for sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'.
The change in accumulated unrealized holding gains and losses on securities available for sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increases or decreases in the fair value of securities available for sale that occur after such securities have been written down as impaired. Net of tax effect.
The net change in the beginning and end of period Receivables balances.
The net change in the beginning and end of period Prepaid Pension costs.
The net change in the beginning and end of period balances for other liabilities that have not otherwise been defined.
The net change in the beginning and end of period Other Current Liabilities balances.
The net change in the beginning and end of period Other Current Assets balances.
The net change in the beginning and end of period Other Assets balances resulting in cash proceeds or payments.
The net change in the beginning and end of period balances for other assets accounts that have not otherwise been defined.
Tax effect of the change in cumulative amount of all the Other Comprehensive Income accounts not otherwise defined.
The change in cumulative amount of all the Other Comprehensive Income accounts not otherwise defined, net of tax effects.
The description and net change of each operating assets and liabilities from the beginning to the end of the period.
Changes in Liabilities
The net change in the beginning and end of period Inventories balances.
The net change in the beginning and end of period Interest Payable balance.
The net change in the beginning and end of period Income Taxes Payable balances.
The net change in the beginning and end of period Employee Related Liabilities balances.
The change in unrealized deferred compensation. Component of 'Other Comprehensive Income'.
Tax effect of the change in accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income.
The change in accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income. Net of tax effect.
Tax effect of the change in accumulated balance sheet adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in the company's own currency at a particular point in time. Also used for investments in subsidiaries which are of a different currency.
The change in accumulated balance sheet adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in the company's own currency at a particular point in time. Also used for investments in subsidiaries which are of a different currency. Net of tax effect
The net change in the beginning and end of period Bank Overdraft balances.
Changes In Assets
The tax effect of the change the accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost.
The change the accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects.
The tax effect of the change in cumulative amount of all the Comprehensive Income accounts.
The net change in the beginning and end of period Accounts Payable and Accrued Expenses balances.
Cash surrender value of life insurance on company officers.
Cash receipts in the period resulting from the sale of goods and services.
Amount of cash payments on restructuring charges
Cash payments to other suppliers and employees for other goods and services.
If the indirect method is used, amounts of interest paid (net of amounts capitalized) during the period shall be provided in related disclosures.
Short term investments, excluding items classified as marketable securities, with an original maturity less than 90 days. The risk of significant changes in value due to interest of credit risk is minimal, excluding restricted cash.
Amount per share cash dividend declared and/or paid by an entity to preferred shareholders.
Cash dividend declared and/or paid by an entity to preferred shareholders.
Amount per share cash dividend declared and/or paid by an entity to common shareholders.
Cash dividend declared and/or paid by an entity to common shareholders.
Cash and short term investments with an original maturity less than one year, including restricted cash.
Cash and cash equivalents at the end of the year. Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under the definition.
Cash and cash equivalents at the beginning of the year. Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under the definition.
Cash and short term, highly liquid investments that are readily convertible to known amounts of cash and are so near their maturity that they present negligible risk of changes in value due to changes in interest rates - usually with an original maturity less than 90 days, This includes restricted cash, treasury bills, commercial paper and money market funds and other operating cash balances.
Obligation related to a capital lease.
Obligation related to a capital lease, the portion which is due greater than one year (operating cycle) in the future.
Obligation related to a capital lease, the portion which is due in one year or less in the future.
Tangible assets financed by a capital lease agreement, net of adjustments and depreciation.
Tangible assets financed by a capital lease agreement.
Net proceeds/purchases of property, plant and equipment and other productive assets.
Costs resulting from the disposition or abandonment of operations or productive assets. These costs may be incurred in connection with a change in strategic plan, or a managerial response to declines in demand, increasing costs or other environmental factors.
Business Exit Costs
Structures used in the conduct of business. Including office, production, storage, building improvements and distribution facilities.
Advance payments received from a customer prior to any costs being incurred in manufacturing a product to a customer's specification.
Basic earnings (net income) per Outstanding Share.
Checks written in excess of existing cash balances. Overdrafts generally have a very short time frame for correction/repayment and are therefore more similar to short term bank financing than trade financing.
Long lived assets held for sale.
Long lived assets held for sale.
Long lived assets that are held for sale and anticipated to be sold in the near future (less than 12 months).
The legal obligations to perform activities related to the retirement of long lived .
An impairment loss measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset.
Liabilities owed to a related party not associated with a long-term obligation, which is when one entity has control or significant influence over another company.
Liabilities owed to an affiliated company, example (which is an entity holding less than a majority of the common stock of another related company or if both companies are subsidiaries of a third company.. Also includes Liabilities of Parent to Sub.
Rational and systematic allocation of the cost of an intangible asset to the periods during which the related intangible assets are expected to provide benefits.
The amount of expense charged against earnings by a company to write off the cost of an intangible possession.
Estimate of uncollectible trade A/R that reduces the gross receivable to the amount expected to be collected.
This represents the adjustments to the period's net income (loss) to remove (a) the effects of all deferrals of past operating cash receipts and payments, such as changes during the period in inventory, deferred income, and the like, and all accruals of expected future operating cash receipts and payments, such as changes during the period in receivables and payables, and (b) the effects of all items whose cash effects are investing or financing cash flows, such as depreciation, amortization of goodwill, and gains or losses on sales of property, plant, and equipment and discontinued operations (which relate to investing activities), and gains or losses on extinguishment of debt (which is a financing activity).
Balance of addiitonal paid in capital at the end of the period
Balance of addiitonal paid in capital at the beginning of the period
Amounts received at issuance in excess of the par or stated value of capital stock and amounts received from other transactions involving the entity's stock or stockholders. Represents both common and preferred stock.
The cumulative net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects.
Acquisition and Divestiture of Business Activities, Net
The cash paid to acquire businesses during the period, net of the cash acquired from the purchased businesses.
The cumulative amount of depreciation that has been recognized in the income statement, generally shown as a deduction from the historical cost of fixed assets.
The cumulative amount of depreciation and amortization that has been recognized in the income statement, generally shown as a deduction from the historical cost of fixed assets.
Balance of Accumulated Comprehensive Income at the end of the period
Accumulated Comprehensive Income - Beginning Balance
Accumulated Comprehensive Income
The cumulative amount of amortization, generally shown as a deduction from the recorded amount of intangible assets.
The cumulative amount of amortization that has been recognized in the income statement, generally shown as a deduction from the recorded amount of computer software cost.
The cumulative amount of amortization that has been recognized in the income statement related to capital leased assets.
Unpaid obligation for unused vacation owed to employees.
Unpaid obligation of all taxes, known and estimated.
Unpaid obligation of royalties.
A receivable where interest has been earned but not paid since the last due date.
Unpaid obligation of insurance costs due to third parties.
Income earned but not yet billed or received.
Expenses incurred at the end of the reporting period but not yet paid.
Unpaid obligations of employee bonuses.
Unpaid obligation of advertising costs due to third parties.
Total amount of accounts receivable, less allowances.
Receivables arising from the sale of goods and services provided in the normal course of business which are usually due within 1 year (or one business cycle).
Amounts due from related parties - including affiliates, net of allowance. Affiliates are defined as parties which are directly or indirectly controlled by, under the control of, or is under common control with the entity.
Current receivables arising from transactions with parties associated with the reporting entity which are usually due within 1 year (or one business cycle).
Accounts payable owed to a related party, which is when one entity has control or significant influence over another company.
Amounts due to third parties for goods or services received. Amounts have usually been invoiced. (accounts payable). Expenses incurred at the end of the reporting period but not yet paid (accrued expenses).
Amounts due to third parties for goods or services received. Amounts have usually been invoiced.