Extraordinary Items - This item represents an unusual one-time gain or loss on the income statement. As per US GAAP, companies require that Extraordinary Items must be separately disclosed in the income statement, net of any related tax effects, after discontinued operations and before the cumulative effect of changes in accounting principle. Extraordinary Items as per U.S. GAAP has a different meaning than that of the dictionary meaning. Generally 'Gain/Loss on early retirement/extinguishment of debt' are reported as Extraordinary Items by U.S. companies.
Gain (Loss) On Sale Of Invest. - This item represents any realized or unrealized gain (loss) on sale of marketable securities or investments in joint ventures, affiliates, partnerships, unconsolidated subsidiaries.
Gross Property Plant And Equipment - The sum of all gross property, plant & equipment fields. Where companies do not report a breakdown of plant, property, & equipment, the value is entered in this field alone.
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A measure of free cash flow made famous by Warren Buffett when he wrote about it in Berkshire Hathaway's annual report in 1986. Mr. Buffett stated tha...
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