Accounting Change (SF.IS.AccountingChange) refers to three types of accounting changes, reported below income before taxes: A change from one generally accepted accounting principle to another generally accepted principle A change that occurs as the result of new information or as additional information is acquired A change from reporting as one…
Advertising Expense, Supplemental (SF.Notes.IS.AdvertisingExpenseSuppl) represents the cost of advertising incurred by the company. Pure advertising expense is collected when the company provides break outs information of the various types of advertising and marketing expenses. This can used be used in combination with or otherwise, with Advertising Expense (SF.IS.AdvertisingExp).
Advertising Expenses (SF.IS.AdvertisingExp) refers to the cost of advertising media and promotional expenses. Advertising Expenses (SF.IS.AdvertisingExp) may include outsourced advertisement expenses. If advertising costs are reported within cost of goods sold, they are classified as Cost of Revenue (SF.IS.CostOfRevenue) in the income statement. Advertising costs full value is shown in…
Allowance for Funds Used During Construction (SF.IS.AllowanceForFundsUsedDuringConst) refers to the imputed investment income from equity funds that are employed for construction of power plants for utility companies. Utility companies are allowed to include imputed capital costs, including their own capital resources in the U.S. Such imputed capital costs are known…
Amortization of Acquisition Costs (SF.IS.AmortAcqCosts_Banks) refers to the value of capitalized company acquisition costs (goodwill) that have been allocated to the current accounting period. Goodwill is the excess of the price paid for the purchase of a business over the fair market value of its identifiable tangible and intangible assets,…
Amortization of Acquisition Costs (SF.IS.AmortAcqCosts) refers to the value of capitalized company acquisition costs (goodwill) that have been allocated to the current accounting period. Goodwill refers to the excess of the price which is paid for the purchase of business over the fair market value of its identifiable tangible and…
Amortization Of Acquisition Costs (SM.AmortizationOfAcquisitionCosts) refers to the amortization of goodwill or business acquisition costs allocated to the current year. It is equivalent to the “Amortization of Acquisition Costs (SF.IS.AmortAcqCosts)” value from the Standardized model.
Amortization of Acquisition Costs, Supplemental (SF.Notes.IS.AmortofAcquisitionCostsSuppl) represents systematic charges to expense over the useful lives of assets that lack physical existence and have a high degree of uncertainty concerning future benefits.
Amortization of Intangibles (SF.IS.AmortIntangibles_Banks) refers to systematic changes to expenses over the useful lives of capitalized assets that lack physical existence, other than capitalized acquisition costs (goodwill). Amortization of Intangibles (SF.IS.AmortIntangibles_Banks) refers to the costs that are reported on the face of the income statement, or in the notes to…
Amortization of Intangibles (SF.IS.AmortIntangibles) refers to an accounting process in which costs are allocated to assets that lack physical existence over those periods during which the company is expected to benefit from the use of the assets. Intangible assets usually have a high degree of uncertainty concerning future benefits. Amortization…
