Purchase of Fixed Assets (SF.CF.PurchaseOfFixedAssets) is the Capital Expenditure for factories and other equipment with a useful life of over a year. These expenditures are not expensed in one single period, and instead capitalized as Property, Plant and Equipment on the Balance Sheet and then gradually expensed in subsequent periods…
Purchase of Investments (SF.CF.PurchaseOfInvestments) is the cash outflow from the purchase of investments in securities and other investments. Purchase of Investments (SF.CF.PurchaseOfInvestments) includes: Acquisition of Short-Term and Long-Term investments, including investment in Affiliates, JVs and Limited Partnership. Acquisition/increase in shares of Minority interests in of other companies. Purchase of Investment…
Purchase/Acquisition of Intangibles (SF.CF.Purchase_AcquisitionOfIntangibles) refers to the cash flows from the Acquisition of Intangibles. Purchase/Acquisition of Intangibles (SF.CF.Purchase_AcquisitionOfIntangibles) includes: Acquisition of patents, copyrights, trademarks, customer lists, domain names, distribution rights, brands Acquisition of goodwill Acquisition of cellular licenses and spectrum for telecommunication service companies. Expenditure on/acquisition of film libraries for…
Purchased Power (SF.IS.PurchasedPower) refers to the cost of electric power purchased for resale by a utility company. This item is a variable direct cost of goods and services sold for a business. It is a subcomponent of Cost of Revenue, Total (SF.IS.CostOfRevenueTotal). Purchased Power (SF.IS.PurchasedPower) includes: Purchased electricity for distribution…
Purchased R&D (SF.CF.PurchasedR&D) refers to the non-cash expenses from Amortization of Purchased Research and Development expenses. Purchased R&D (SF.CF.PurchasedR&D) includes: Amortization/write-off of purchased research and development assets Amortization/write-off of acquired in-process Research and Development.
Purchased R&D written-off (SF.IS.PurchasedR&DWrittenOff) refers to the write-off of acquired in-process research and development costs (IPR&D). R&D expenditure may be capitalized by a company, and then it can be acquired by another firm. As per the accounting standard, the acquiring company would either expense the entire value of purchased R&D…
Purchase R&D Written-Off, Supplemental (SF.IS.PurchasedRDWrittenOffSuppl) refers to the write-off of acquired in-process research and development costs (IPR&D). R&D expenditures may be capitalized by a company, and then it can be acquired by another firm. Depending on accounting standards, the acquiring company would either expense the whole value of purchased R&D…
