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 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 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…
Amortization of Policy Acquisition Costs (SF.IS.AmortizationofPolicyAcquisitionCosts) refers to the policy acquisition costs that are capitalized and amortized over the contractual period of the underlying policy.
Basic EPS Excluding Extraordinary Items (SF.IS.BEPSExclExtraordinaryItems) refers to the bottom-line earnings per share, which is available to common stockholders, not including the effects of extraordinary items- adjusted by minority interest, equity in affiliates, the U.S. GAAP adjustment, preferred distributions and all other adjustments being made to earnings per share. Basic…
Basic EPS Including Extraordinary Items (SF.IS.BEPSInclExtraordinaryItems) refers to the bottom-line earnings per share which is available to common stockholders, including the effects of extraordinary items- adjusted by minority interest, equity in affiliates, the U.S. GAAP adjustment, preferred distributions and all other adjustments being done to earnings per share. Basic EPS…
