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,…
Litigation Expense (SF.IS.LitigationExp_Banks) refers to unusual/non-recurring litigation expenses which are not part of the company’s day-to-day operating activities, such as litigation settlements, lawsuits, etc. Litigation expense (SF.IS.LitigationExp_Banks) may include fees for lawyers, as well as settlement charges, but exclude standard business-related lawyers’ and court fees. In a very few scenarios,a…
