Metrics similar to Current Portion of LT Debt & Capital Leases in the popular category include:
Normalized Basic EPS - This item is calculated as Normalized Net Income / Basic Weighted Average Shares Outstanding. This item is adjusted for historical stock splits and for multiple class companies, per share items are primary class equivalent, and for foreign companies listed as primary ADRs, per share items are ADR-equivalent.
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.
Diluted EPS Incl Extra Items - Company's net earnings or losses from continuing operations adjusted for certain one-time items on a per diluted share basis.
Short-Term Debt Issued - This item represents cash inflows on account of issuance of short-term debt.
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Definition of Current Portion of LT Debt & Capital Leases
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