Analyst Information - Earnings Estimates Glossay
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Term
Accumulated Depreciation, Total
Definition
Accumulated Depreciation, Total represents an aggregate of accumulated depreciation to each of the fixed assets, if any, included in the following items:
Buildings – Gross
Land/Improvements – Gross
Machinery/Equipment – Gross
Construction in Progress – Gross
Leases – Gross
Natural Resources – Gross
Other Property/Plant/Equipment – Gross.
Buildings – Gross
Land/Improvements – Gross
Machinery/Equipment – Gross
Construction in Progress – Gross
Leases – Gross
Natural Resources – Gross
Other Property/Plant/Equipment – Gross.
Term
Accumulated Goodwill Amortization
Definition
Accumulated Goodwill Amortization represents accumulated amortization of goodwill acquired through mergers according to the Purchase Method. Due to the nature of Accumulated Goodwill Amortization as a contra account to assets, it is always a negative figure. Upon the institution of SFAS 142 (which took effect in January 2002), goodwill ceased to be amortized, and may only be written off if it is impaired.
Term
Accumulated Goodwill Amortization
Definition
Accumulated Goodwill Amortization represents accumulated amortization of goodwill acquired through mergers according to the Purchase Method. Unlike Accumulated Goodwill Amortization which generally appears as a negative value on the balance sheet, Accumulated Goodwill Amortization will generally be a positive value (exception being negative goodwill amortization which will be reflected as a negative value).
Term
Accumulated Intangible Amortization
Definition
Accumulated Intangible Amortization represents accumulated amortization against intangible fixed assets. Intangible fixed assets acquired are expensed over the useful life of each asset, and amortization of each intangible asset is included in Accumulated Intangible Amortization.
Term
Accumulated Intangible Amortization
Definition
Accumulated Intangible Amortization represents accumulated amortization against intangible fixed assets. Intangible fixed assets are expensed over the useful life of each asset, and amortization of each intangible is included in Accumulated Intangible Amortization. Accumulated Intangible Amortization will be reflected as a positive value.
Term
Accumulated Obligation - Domestic
Definition
Present value of all plan obligations (both vested and non-vested) as of measurement date. Unlike the Projected Benefit Obligation, the ABO makes no assumptions about future compensation levels of plan participants.
Term
Accumulated Obligation - Foreign
Definition
Present value of all plan obligations (both vested and non-vested) as of measurement date. Unlike the Projected Benefit Obligation, the ABO makes no assumptions about future compensation levels of plan participants.
Term
Accumulated Obligation - Post-Retirement
Definition
Present value of all plan obligations (both vested and non-vested) as of measurement date. Unlike the Projected Benefit Obligation, the ABO makes no assumptions about future compensation levels of plan participants.
Term
Acquisition of Business
Definition
Acquisition of Business represents cash outflow for acquiring new businesses.
Term
Actuarial Gains and Losses - Domestic
Definition
Actuarial Gains and Losses – Domestic represents the change in the value of either the projected benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption.