Sentieo Support Center

D&A % Of Sales (SM.DA_Margin) represents D&A expense relative to the revenue as reported on the income statement. It can be shown as “Depreciation & amortization (SM.DA_Exp) / Revenue (SM.Revenue) * 100”.

Days Inventory Outstanding (SM.DSI) is an efficiency ratio that measures the average number of days the company holds its inventory before selling it. The ratio measures the number of days funds are tied up in inventory. It can be shown as- “ 365 days / Inventory turnover ratio (SM.Inv_Turn)” .

Days Payable Outstanding (DPO) (SM.DPO) measures the average number of days it takes a company to pay its suppliers. It can be shown as- “ 365 days / Accounts payable turnover ratio (SM.Pay_Turn)”.

Days Sales Outstanding (DSO) (SM.DSO) measures the average number of days it takes a company to collect its receivables after a sale. Optimum DSO varies by industry. It can be represented as- “365 days / Accounts receivable turnover ratio (SM.Rec_Turn) “.

Dealer Trading Account Profit (SF.IS.DealerTradingAccountProfit) refers to the profits on trading securities where a bank is engaged in securities brokerage services through its subsidiaries. Trading securities may include derivative securities, government securities, fixed income securities, and equity securities. Dealer Trading Account Profit (SF.IS.DealerTradingAccountProfit) includes: Income/profits from trading securities Dealer Trading…

Dealers Trading Account Loss (SF.IS.DealerTradingAccountLoss) refers the losses on trading of securities when is bank is engaged in providing services of securities brokerage through its subsidiaries. Trading securities may include derivative securities, government securities, fixed income securities, and equity securities.

Deferred Charges (SF.BS.DeferredCharges) refers to prepaid expenses other than for operations. Such expenses may be deferred and amortized in later years. Certain deferred charges, such as debt issuance expenses, may be deferred as an asset and amortized during the life of related debt instruments. However, a similar item, such as…

Deferred Gas Cost (SF.BS.DeferredGasCost) refers to the cost of gas already consumed but not yet charged to consumers. Gas utility companies are required to deliver supplies at a reasonable price to consumers, but rates to consumers might not reflect fluctuations in the wholesale gas purchasing market. Gas utility companies accumulate…

Deferred Income Tax – Current Asset (SF.BS.DeferredIncomeTax_CurrentAsset) refers to the deferred tax assets with a current maturity. This accounting item arises when there is a timing difference between financial reporting and tax preparation practices, a company might have credits or additional tax liabilities from the government. Such credits or additional…

Deferred Income Tax – Current Liability (SF.BS.DeferredIncomeTax_CurrentLiability) refers to income taxes estimated and expected to be paid within one year or an operating cycle, whichever is longer. When liabilities of a company are not delineated between current and non-current, all deferred income tax liabilities are classified in the non-current section…