Labor & Related Expense (SF.IS.LaborRelatedExp) refers to the expenses paid to company’s employees in the form of salaries, wages, fees, benefits, or any other form of compensation. Labor & Related Expense (SF.IS.LaborRelatedExp) is collected when it is reported apart from the cost of goods sold. However, for manufacturing and mining…
Labor & Related Expense, Supplemental (SF.Notes.IS.LaborAndRelated_ExpenseSuppl) represents total expenses paid to employees of a company in the form of salaries, wages, fees, benefits or any other form of compensation. Labor & Related Expense, Supplemental is the sum of all labor & related Expense, whether reported as part of cost of…
Labor & Related Expenses (SF.IS.LaborRelatedExp_Banks) refers to expenses paid to employees of a bank in the form of salaries, wages, fees, benefits or in any other form of compensation. Labor & Related Expenses (SF.IS.LaborRelatedExp_Banks) includes: Payroll/Salary/Benefits/, Directors’ fees, compensation to officers, Bonus/stock-based compensation to employees, P ension benefits and post-retirement…
Land/Improvements – Gross (SF.BS.LandImprovementsGross) refers to land and improvements on land at acquisition cost. Land is not depreciated, but land improvements are normally depreciated over time. Land/Improvements – Gross (SF.BS.LandImprovementsGross) includes: Improvements in land (subject to depreciation) Land/Improvements – Gross (SF.BS.LandImprovementsGross) does not include: Land with natural resources in coal…
Leases – Gross (SF.BS.LeasesGross) refers to the properties leased out under operating lease/rented out. Leases – Gross (SF.BS.LeasesGross) does not include: Property in use held under finance lease (shown in Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross)) Properties leased out under finance lease by financial lease companies (not shown in assets) Tenant…
Levered FCF Margin (%) (SM.LeveredFCFMargin) returns Cash Flow from Operations less Capex (capex includes PP&E but also Intangibles and Software development costs) as a percentage of Revenue. It can be shown as- “(Free Cash Flow (SM.FCF) / Revenue (SM.Revenue)) * 100”.
LIFO Reserve (SF.BS.LIFOReserve) refers to the difference between inventories computed under the FIFO (First In, First Out) and LIFO (Last In, First Out) methods. LIFO Reserve (SF.BS.LIFOReserve) does not include: Provision/allowances for inventory (reported as a negative value) (classified as Inventories – Other (SF.BS.Inventories_Other)
Limited Partner (SF.BS.LimitedPartner) is the value of capital provided by Limited Partners. This is similar to Common Stock (SF.BS.CommonStock) in stock holding companies. Although a company with limited partners may have general partners as well, the economic interests of limited partners are identical to those of stockholders.
Litigation (SF.IS.LitigationExp) refers to the unusual/non-recurring litigation expenses. The item may include fees paid to lawyers, or settlement charges. However, Litigation (SF.IS.LitigationExp) does not include standard business-related lawyers’ and court fees. Litigation (SF.IS.LitigationExp) is used for any item disclosed above income taxes, regardless of the section of the income statement…
Litigation Charge, Supplemental (SF.IS.LitigationChargeSuppl) refers to unusual/non-recurring litigation expenses, and may include fees for lawyers, or settlement charges. However, this item excludes standard business-related lawyers’ and court fees. If non-recurring litigation costs are reported on the face of the income statement, or in notes to values reported on the face,…
