• Accrued Expenses (SF.BS.AccruedExpenses)

    Accrued Expenses (SF.BS.AccruedExpenses) refers to Operational Expenses that have become due but have not been paid yet. Accrued Expenses (SF.BS.AccruedExpenses) includes: Interest payable, accrued interest expenses in companies other than commercial banks Accrued insurance expenses, accrued advertising expenses Wages/salaries payable, accrued payroll, payroll taxes payable, accrued compensation expenses, accrued profit…

  • Accrued Expenses (SF.CF.AccruedExpensesChange)

    Accrued Expenses (SF.CF.AccruedExpensesChange) refers to the change in Accrued Expenses over the period. An increase in Accrued Expenses positively impacts the Cash Flow from Operating, while a decrease in Accrued Expenses a negatively impacts the Cash Flow from Operations. If Accrued Expenses are not reported separately, they are shown in…

  • Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal)

    Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) refers to the aggregate of accumulated depreciation to each of the fixed assets, included in the following items: Buildings – Gross (SF.BS.BuildingsGross) Land/Improvements – Gross (SF.BS.LandImprovementsGross) Machinery/Equipment – Gross (SF.BS.MachineryEquipmentGross) Construction in Progress – Gross (SF.BS.ConstructionInProgressGross) Leases – Gross (SF.BS.LeasesGross) Natural Resources – Gross (SF.BS.NaturalResourcesGross) Other…

  • Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal)

    Accumulated Depreciation, Total (SF.BS.AccumulatedDepreciationTotal) is the sum of all the accumulated depreciation related to the following gross items: Buildings – Gross (SF.BS.BuildingsGross) Land/Improvements – Gross (SF.BS.LandImprovementsGross) Machinery/Equipment – Gross (SF.BS.MachineryEquipmentGross) Construction in Progress – Gross (SF.BS.ConstructionInProgressGross) Leases – Gross (SF.BS.LeasesGross) Natural Resources – Gross (SF.BS.NaturalResourcesGross) Other Property/Plant/Equipment – Gross (SF.BS.OtherPPEGross)…

  • Accumulated Goodwill Amortization (SF.BS.AccumulatedGoodwillAmortization)

    Accumulated Goodwill Amortization (SF.BS.AccumulatedGoodwillAmortization) refers to the accumulated amortization or impairment of goodwill. Accumulated Goodwill Amortization (SF.BS.AccumulatedGoodwillAmortization) includes: Accumulated impairment or amortization of goodwill Accumulated impairment and amortization of negative goodwill Accumulated Goodwill Amortization (SF.BS.AccumulatedGoodwillAmortization) excludes: Accumulated impairment and amortization of goodwill combined with other intangibles, if the goodwill impairment…

  • Accumulated Intangible Amortization (SF.BS.AccumulatedIntangibleAmortization)

    Accumulated Intangible Amortization (SF.BS.AccumulatedIntangibleAmortization) refers to the accumulated amortization of intangible assets. It also includes any occasional impairment accumulation. It is always shown as a negative figure since it is the contra to gross intangibles. Accumulated Intangible Amortization (SF.BS.AccumulatedIntangibleAmortization) includes: Accumulated impairment of intangible assets Accumulated impairment or amortization of…

  • Acquisition of Business (SF.CF.AcquisitionOfBusiness)

    Acquisition of Business (SF.CF.AcquisitionOfBusiness) is the cash outflow for acquiring new businesses. It is used when the acquisition is reported on the cash flow statement in one single line, as opposed to when it is reported as a decrease of various items from Assets and Liabilities. Acquisition Costs on the…