• Excise Taxes Payments (SF.IS.ExciseTaxesPayments)

    Excise Taxes Payments (SF.IS.ExciseTaxesPayments) refers to government-levied taxes on goods and services when collected by the seller when they are manufactured, sold, or consumed, and returned to the government. Businesses in tobacco, liquor, gasoline, tires, and communications industries typically report significant excise taxes. This item is a variable direct cost…

  • Excise Taxes Payments (SF.IS.ExciseTaxPayments)

    Excise Taxes Payments (SF.IS.ExciseTaxPayments) refers to government-levied taxes on goods and services, manufactured, sold, or consumed, which is collected by the seller and returned to the government. Businesses in tobacco, liquor, gasoline, tires, and communications industries typically report significant excise taxes. Excise tax receipts are reflected in Gross Revenue (SF.IS.GrossRevenue),…

  • Extraordinary Item (SF.CF.ExtraordinaryItemNonCashExp)

    Extraordinary Item (SF.CF.ExtraordinaryItemNonCashExp) is used only if “Net Income/Starting Line” (SF.CF.NetIncome_StartingLine) is income after extraordinary gains/losses. As the gain/losses are non-cash, these are reversed out of Cash Flow from Operations to avoid double counting since they are reflected in the Net Income, which is the starting line for the Cash…

  • Extraordinary Item (SF.IS.ExtraordinaryItems)

    Extraordinary Item (SF.IS.ExtraordinaryItems) refers to events and transactions that are identified by their unusual nature, by the infrequency of their occurrence, and the materiality of their impact on the earnings of the company, reported after taxes on net income. When a company presents both the gross (pre-tax) value of extraordinary…