NI per SFAS 123 (after Options) - This item represents the pro forma net income required to be disclosed as per SFAS No.123 which measures stock based compensation under fair value method.
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.
Assets on Oper. Lease, Accum. Depr. - This item represents the closing i.e. year-end accumulated balances of amounts provided as depreciation over the life of the assets given by the company on operating leases to others, till the end of the current year.
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