The balance sheet as a whole is a "monetary" type because, by definition, the assets, liabilities and equity sum to zero.
{This element is presentation related only and probably should be removed.}
{This element is redundant with the period information already embedded in every item and should be removed.}
{The intended usage of this element is so unclear that it should be removed.}
Short-term investments in debt and equity securities. {Items in the taxonomy generally have either zero children or more than one. It is unclear in this case what other children "short term investments" should have besides "marketable securities".
{Added per EC -wch}
Changed "total" to "gross" -wch
This item has a sense of "subtract" because it balances against assets. Its immediate children have sense 'add' because they are added up to get the total of liabilities and stockholders equity.
(current portion) avoids a name clash -wch. "Notes" in context here are bank notes, not "notes" as in financial statements.
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
(current portion) avoids a name clash -wch
not time
not time
not time
not time
income statement
Removed "total" -wch
This element is duplicated. This or one of its siblings may have been intended to refer to tax expenses. -wch
cash flows statement
Removed "total" -wch
(adjustments) avoids a name clash -wch
{the word "period" avoids a clash -wch}
{the word "period" avoids a clash -wch}
{the word "period" avoids a clash -wch}
{the word "period" avoids a clash -wch}
{the word "period" avoids a clash -wch}
{the word "period" avoids a clash -wch}
{the word "period" avoids a clash -wch}
{the word "period" avoids a clash -wch}
to reconcile net income to net cash from operating activities
(cash flows reconciliation) avoids a name clash -wch
(loss)
(loss)
(loss)
(loss)
(loss)
(loss)
"payments" added to avoid a name clash
"proceeds" added to avoid a name clash -wch
{Formerly "minority interests" -wch per dp}
sic, naics, or other classifying authority
"company" is there to avoid a name clash -wch
"security" is there to avoid a name clash -wch
reuters ric, cusip, ...
Footnotes to the (consolidated, combined) financial statements
significant accounting policies and organization of business
manufacturer, distributor, retailer, marketing, wholesaler, service provider
manufacturer, distributor, retailer, marketing, wholesaler, service provider
manufacturer, distributor, retailer, marketing, wholesaler, service provider
{Altough this was listed as a string, clearly all of its children refer quantities that are either being carried as assets or liabilities. I changed its type to monetary on the theory that there is in fact a 'net' figure reported here that should be used instead of the string item.}
period of amortization for intangible assets
accumulated amortization as of year end.
identify new standards and impact
fifo, lifo, average, specific identification, lower of cost or market
upon shipment of goods, percentage of completion, competed contract, providing the service, acceptance of the customer
cash, short-term investments, equivalents - mature within 90 days of original purchase, money market accounts, time deposits, certificates of deposit
cash, short-term investments, equivalents - mature within 90 days of original purchase, money market accounts, time deposits, certificates of deposit
available for sale, held to maturity, trading
This section has been rearranged to be in accordance with ABP 16, par 64g: * Reconciliation of revenues and earnings previously reported by the corporation that issues the stock to effect the combination with the combined amounts currently presented in the financial statements and summaries; For a new corporation formed to effect the combination: * Earnings of the separate companies which comprise combined earnings for prior periods.
current vulnerability to certain concentrations {a monetary amount, not a string, since total at risk can be rolled up from the child elements.}
when a material liability for involuntary termination benefits is recognized in accordance with eitf 94-3, liability recognition for certain employee termination benefits and other costs to exit an activity (including certain costs incurred in a restructuring)
when a material liability for involuntary termination benefits is recognized in accordance with eitf 94-3, liability recognition for certain employee termination benefits and other costs to exit an activity (including certain costs incurred in a restructuring)
when an entity has a plan to exit an activity in accordance with eitf 95-3, liability recognition for certain employee termination benefits and other costs to exit an activity (including certain costs incurred in a restructuring)
for material exit and voluntary termination benefit costs that relate to an acquired business (in accordance with sec staff accounting bulleting no. 100 - restructuring and impairment charges (sab 100)
disclosures for property, plant, and equipment
(leased) avoids a name clash
in aggregate, and for each of the five succeeding fiscal years. separate deductions for executory costs, including any profit thereon, and for the amount of imputed interest necessary to reduce the net minimum lease payments to present value.
Removed "total" -wch
Removed "total" -wch
amount
Need also general description of lesee's leasing arrangements per par. 16d of FAS 13 (for both capital and operating leases)
{-wch per dp}
Removed "total" -wch
segment information in accordance with sfas 131
Removed "total" -wch
{This note has mostly elements that are labeled as monetary and that are essentially expenses. I tried to set the sense to "subtract" wherever it seemed that the figure was really an income figure not an expense. The overall note has datatype string.
{A consistent approach as to whether there is always an "other" category among any set of children would be nice.}
The measures used in this note for forecasting benefit plan obligations are represented as pure numbers, i.e., ratios, rates of growth, etc.
{This seems more like a section heading for a group of several disclosures than a single number.}
{This and the next heading look like typographic errors.}
{In this section it is not clear whether the "options" amounts are meant to be dollar balances or numbers of options outstanding. Assuming that they are dollar balances it is not correct to characterize their children (weighted average excercise price) as being added to arrive at that total.
{This has a datatype of "string" because if it is truly a range of prices, it would need to broken into a high and low value so as to fit in a single item.}
net difference between the tax bases and the reported amount of assets and liabilities.
Deferral or Flow-through
see par. 43 of sfas 109
Removed "total" -wch
Removed "total" -wch
total valuation allowance recognized for deferred tax assets.
see par. 45 of sfas 109
current federal tax expense/benefit
current state tax expense/benefit
current foreign tax expense/benefit
government grants reducing income tax expense
benefits of operating loss carryforwards
tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity. (par. 45f of sfas 109)
adjustments for enacted changes in tax laws or rates or a change in the tax status of the enterprise.
adjustments of the beginning of the year balance of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.
significant reconciling items between income tax expense (benefit) attributable to continuing operations and the expense (benefit) resulting from application of domestic federal statutory tax rates to pretax income from continuing operations.
see par. 44 of sfas 109
cumulative amount of each type of temporary difference.
undistributed domestic earnings, thrift bad debt reserves, policyholders' surplus of a life insurance enterprise, statutory reserve funds of a u.s. steamship enterprise, basis differences within foreign subsidiaries that meet the indefinite reversal criterion of apb no. 23.
undistributed domestic earnings, thrift bad debt reserves, policyholders' surplus of a life insurance enterprise, statutory reserve funds of a u.s. steamship enterprise, basis differences within foreign subsidiaries that meet the indefinite reversal criterion of apb no. 23.
disclosure of certain intangible assets
disclosures regarding trademarks, patents, licenses, etc.
disclosures regarding covenants not to compete
disclosure regarding other intangible assets
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use. Disclosures related to investments in equity and debt securities
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use. Disclosure of certain related party transactions
Note name reserved for future use.
Note name reserved for future use. {Is this redundant with Environmental Liabilities note? -wch}
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use. Disclosure of marketable securities
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use. Disclosure of inventories
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
Note name reserved for future use.
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Note name reserved for future use.
Statements
Balance Sheet
Title
Date
Reference to Notes
Assets
Current Assets
Cash, Cash Equivalents and Short Term Investments
Cash and Cash Equivalents
Cash
Cash Equivalents
Short Term Investments
Marketable Securities
Available for Sale
Held to Maturity
Trading
Receivables
Accounts Receivable-Trade Net
Accounts Receivable-Trade
Allowance for Doubtful Accounts
Receivables - Leasing
Allowance for Doubtful Accounts
Notes Receivables
Allowance for Doubtful Accounts
Other Receivables
Allowance for Doubtful Accounts
Contract Receivables
Allowance for Doubtful Accounts
Unbilled Receivables
Allowance for Doubtful Accounts
Retention
Allowance for Doubtful Accounts
Income Tax Receivables
Allowance for Doubtful Accounts
Finance Receivables
Allowance for Doubtful Accounts
Related Party Receivables
Employee Receivables
Allowance for Doubtful Accounts
Receivables from Affiliates
Allowance for Doubtful Accounts
Allowance for Doubtful Accounts
Inventories
Raw Materials
Work in Process
Finished Goods
Supplies
Other Inventories
Lifo Reserve
Allowance for Inventory Losses
Deferred Income Taxes, Current Portion
Prepaid Expenses
Property Held for Sale
Restricted Assets
Restricted Cash
Other Current Assets
Long Term Assets
Net Property, Plant and Equipment
Gross Property, Plant and Equipment
Land
Buildings
Machinery and Equipment
Furniture and Fixtures
Transportation Equipment
Construction in Progress
Capitalized Interest
Leasehold Improvements
Other Property, Plant and Equipment
Accumulated Depreciation and Amortization
Net Capital Leased Assets
Gross Capital Leases
Accumulated Amortization, Capital Leased Assets
Net Noncurrent Assets from Discontinued Operations
Net Capitalized Software
Gross Capitalized Software
Accumulated Amortization
Long Term Investments
Noncurrent Notes Receivable
Equity Method Investments
Held to Maturity
Available for Sale
Trading
Noncurrent Deferred Income Taxes
Assets Held for Sale
Intangibles
Trademarks and Brand Names
Patents
Franchise Rights and Licenses
Goodwill
Computer Software Costs
Gross Customer Lists
Noncompete Agreements
Other Intangible Assets
Accumulated Amortization of Intangible Assets
Restricted Assets
Deferred Financing Costs
Prepaid Pension Costs
Other Assets
Liabilities and Stockholders Equity
Current Liabilities
Bank Overdrafts
Accounts Payable and Accrued Expenses
Payables
Trade Accounts Payable
Other Accounts Payable
Accrued Expenses
Payables to Affiliates
Short Term Debt
Current Portion of Long Term Debt
Unsecured Debt (Current Portion)
Notes (Current Portion)
Debentures (Current Portion)
Senior Debentures (Current Portion)
Subordinated Debentures (Current Portion)
Loans (Current Portion)
ESOP Loans (Current Portion)
Collateralized Debt (Current Portion)
Capital Leases (Current Portion)
Notes and Loans (Current Portion)
Mortgages (Current Portion)
Convertible Debt (Current Portion)
Convertible Debentures (Current Portion)
Convertible Notes (Current Portion)
Notes or Loans Payable
Commercial Paper
Employee Related Liabilities
Salaries
Accrued Vacation
Employee Benefits
Income Taxes Payable
Other Current Liabilities
Interest Payable
Advertising
Insurance
Warranties and Related Accruals
Deferred Income Taxes
Customer Advances or Deposits
Other
Taxes Other Than Income Taxes
Dividends Payable
Deferred Revenue
Rents and Leases
Restructuring
Royalties
Litigation Contingencies
Net Liabilities of Discontinued Operations
Long Term Debt
Unsecured Debt
Notes Payable
Debentures
Senior Debentures
Subordinated Debentures
Commercial Paper
Loans
ESOP Loans
Collateralized Debt
Capital Lease Obligations
Notes and Loans
Mortgages
Convertible Debt
Convertible Debentures
Convertible Notes
Discounts On Long Term Debt
Premiums On Long Term Debt
Noncurrent Liabilities
Deferred Income Taxes
Employee Liabilities
Pensions
Other Postretirement
Deferred Compensation
Employee Benefits
Provision for Future Losses and Expenses
Environmental
Other Estimated Losses and Expenses
Put Options and Warrants
Net Liabilities of Discontinued Operations, Noncurrent
Other Noncurrent Liabilities
Commitments and Contingencies
Minority Interest
Mandatorily Redeemable Securities
Redemption/Liquidation Value
Stated/ Par Value
Voting Characteristics
Class of Security
Shares Authorized
Shares Issued
Shares Outstanding
Conversion Features
Stockholders Equity
Preferred Stock
Liquidation/Redemption Value
Stated/Par Value
Voting Characteristics
Class of Security
Shares Authorized
Shares Issued
Shares Outstanding
Common Stock
Liquidation/Redemption Value
Stated/Par Value
Voting Characteristics
Class of Security
Shares Authorized
Shares Issued
Shares Outstanding
Additional Paid in Capital
Retained Earnings/(Deficit)
Appropriations for Loss Contingencies
Prior Period Earnings
Treasury Stock
Shares Repurchased of Common Stock
Accumulated Other Comprehensive Income, Net of Income Tax Benefits
Cumulative Translation Adjustment, Net of Income Tax Benefits
Unrealized Gains (Losses) On Available for Sale Securities, Net of Income Tax Benefits
Additional Minimum Pension Liability, Net of Income Tax Benefits
Other Accumulated Comprehensive Income, Net of Income Tax Benefits
Unearned Compensation
Income Statement
Title of Statement
Type of Period
Period End Date
Net Income Available to Common
Net Income
Net Income Before Cumulative Effect of Accounting Changes
Net Income Before Extraordinary Items and Cumulative Effect of Accounting Changes
Income (Loss) from Continuing Operations
Income or Loss On Continuing Operations Before Income Taxes, Changes in Accounting Principles and Extraordinary Items
Operating Profit
Gross Profit
Net Sales Revenue
Gross Sales Revenue
Product
Service
Income from Affiliates
Rental Income
Other Revenue
Sales Returns and Allowances
Sales Allowances
Sales Returns
Sales Discounts
Sales Adjustments
Cost of Goods Sold
Direct Labor
Direct Materials
Allocation of Overhead
External Contractors
Operating Expenses
Selling General and Administrative Expenses
Selling and Marketing Expenses
Marketing and Advertising Expenses
Selling Expenses
General and Administrative Expenses
Non-Cash Compensation Expense
Lease and Rental Expense
Research and Development Expense
Provision for Doubtful Accounts
Taxes Other Than Income Taxes
Other Operating Expense (Income)
Restructuring Charges
Write Off of In-Process Research and Development
Environmental Remediation
Merger and Acquisitions Costs
Depreciation and Amortization
Depreciation
Amortization
Other Non-Recurring Charges
Impairment of Long Lived Assets
Loss (Gain) Related to Litigation Settlement
Royalty Expense
Maintenance and Repairs
Compensation Expense
Engineering Expense
Unrealized Gains (Losses) On Trading Securities
Non-Operating Income and Expense
Gain or Loss On Disposition of Assets
Net Interest Expense (Income)
Interest and Debt Expense
Interest Income
Realized Losses (Gains) On Sale of Investments
Foreign Currency Exchange Gains or Losses
Other Non-Operating Expense (Income)
Royalty Income
Equity in Income or Loss of Unconsolidated Affiliates, Net of Income Taxes
Minority Interest, Net of Income Taxes
Income Taxes
Current Income Tax
Current Federal Tax
Current State and Local Taxes
Current Foreign Tax
Deferred Income Tax
Deferred Federal Income Tax
Deferred State and Local Income Tax
Deferred Foreign Income Tax
Deferred Other
Income (Loss) from Discontinued Operations, Net of Tax
Income (Loss) from Discontinued Operations / Do not Use
Income (Loss) from Discontinued Operations
Income (Loss) from Disposition of Discontinued Operations
Extraordinary Items, Net of Tax Effect
Extinguishment of Debt
Other Extraordinary Gain or Loss
Gain (Loss) from Adjustments
Cumulative Effect of Accounting Changes, Net of Tax
Effect of Changes in Accounting Principle
Tax Effect of Change in Accounting Principle
Preferred Dividends
Dividends Declared Per Common Share
Impact of Assumed Conversions
Impact of Assumed Dilution of Convertible Securities, Net of Income Tax
Impact of Dilution of Employee Stock Options, Net of Income Tax
Impact of Other Potentially Dilutive Securities
Weighted Average Shares Outstanding
Basic Weighted Average Shares
Diluted Weighted Average Shares
Basic Earnings Per Share
Fully Diluted Earnings Per Share
Pro-Forma Net Income Available to Common
Pro-Forma Earnings Per Share
Pro-Forma Weighted Average Shares Outstanding
Comprehensive Income
Title of Statement
Type of Period
Period End Date
Net Income
Other Comprehensive Income
Foreign Currency Translation Adjustment, Net
Unrealized Gains (Losses) On Securities Available for Sale, Net
Unrealized Gains (Losses) Arising During the Period, Net
Reclassification Adjustment
Accumulated Other Comprehensive Income
Change in Minimum Pension Liability
Reclassification Adjustments
Statement of Stockholders' Equity
Title of Statement
Type of Period
Period End Date
Prior Period Ending Balance
Comprehensive Income
Sales of Stock
Common
Exercise of Stock Options
Tax Effect of Stock Options
Reissuances of Treasury Stock
Restricted Stock Awards
Preferred
Repurchases/Retirement of Stock
Common
Preferred
Dividends
Common
Cash Dividends
Stock Dividends
Preferred
Cash
Other
Shares Granted Under Stock Plans
Deferred Compensation Expense
Ending Balance
Cash Flows
Title of Statement
Type of Period
Period End Date
End of Period Cash and Cash Equivalents
Beginning of Period Cash and Cash Equivalents
Net Cash Flows
Net Cash Flows from Operating Activities (Direct Method)
Cash from Sale of Goods and Services
Interest and Dividends On Loans To, Other Debt Of, and Equity of Other Entities
Interest Received
Dividends Received
Other Cash Receipts
Cash Paid to Employees and Suppliers
Payments for Materials and Goods for Manufacture or Resale
Payments for Other Goods and Services
Taxes and Fines
Interest Payments to Lenders and Other Creditors
Other Cash Payments
Reconciliation of Net Income to Cash Provided by Operating Activities
Net Cash Provided by Operating Activities
Adjustments
Loss/Income from Discontinued Operations
Extraordinary Items
Cumulative Impact of Change in Accounting Principles
Minority Interests
Depreciation and Amortization (Adjustments)
Depreciation
Amortization
Write Off of Acquired In-Process Research and Development
Provision for Doubtful Accounts
Gain / Loss On Sale of Assets
Gain/Loss On Sale of Business
Undistributed Earnings of Affiliates
Other Adjustments
Exchange Gains/Losses
Asset Impairment Charge
Change in Deferred Income Taxes
Change in Working Capital
Period Change in Accounts Receivable
Period Change in Inventory
Period Change in Other Assets
Period Change in Accounts Payable and Accrued Expenses
Period Change in Employee Related Liabilities
Period Change in Income Taxes Payable
Period Change in Other Liabilities
Period Other Changes
Net Income
Net Cash Flows from Operating Activities (Indirect)
Net Income (Loss)
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided by (Used In) Operations
Extraordinary Items
Cumulative Impact of Change in Accounting Principle
Minority Interest
Depreciation and Amortization (Cash Flows Reconciliation)
Depreciation
Amortization
Write Off of Acquired In-Process Research and Development
Asset Impairment Charge
Provision for Doubtful Accounts
Gain/Loss On Sale of Business
Gain/Loss On Sale of Assets
Undistributed Earnings of Affiliates
Other Adjustments
Exchange Gains and Losses
Changes in Deferred Income Taxes
Change in Working Capital
Change in Receivables
Change in Inventories
Change in Other Assets
Change in Accounts Payable and Accrued Expenses
Increase in Income Taxes Payable
Increase in Employee Related Liabilities
Change in Other Liabilities
Net Cash Flow from Investing Activities
Payments for Assets
Property Plant and Equipment
Investment Payments
Unconsolidated Affiliates
Consolidated Subsidiaries
Life Insurance Policies
Debt and Equity Securities
Notes Receivable
Other Investments
Acquisition of Businesses, Net of Cash Acquired
Other Assets
Proceeds from Sales/Maturity of Assets
Property Plant and Equipment
Investment Proceeds
Unconsolidated Affiliates
Consolidated Subsidiaries
Life Insurance Policies
Debt and Equity Securities
Notes Receivable
Other Investments
Divesture of Businesses
Other Assets
Other Investing Activities, Net
Change in Short Term Investments, Net
Proceeds from Sale of Short Term Investments, Net
Purchase of Short Term Investments, Net
Change in Other Assets, Net
Net Cash Flow from Financing Activities
Proceeds from Borrowings
Line of Credit
Long Term Debt
Notes Payable
Other Debt
Proceeds from Issuance of Equity
Common Stock
Treasury Stock
Preferred Stock
Stock Options Exercised
Sale of Interest in a Subsidiary
Other Equity
Repayment of Long Term Borrowings
Line of Credit
Long Term Debt
Capital Lease Obligations
Notes Payable
Other Debt
Payment for Repurchases of Equity
Common Stock
Preferred Stock
Minority Interest
Other Equity
Other, Net
Payment of Dividends
Changes in Short Term Borrowings
Proceeds from Short Term Borrowings
Repayments of Short Term Borrowings
Merger Related Expenses
Changes in Bank Overdrafts, Net
Effect of Exchange Rate On Cash
Supplemental Disclosure
Cash Interest Expense
Income Taxes Paid
Non-Cash Investing and Financing Activities
Fair Value of Assets Acquired
Cash Paid and Stock Issued
Liabilities Assumed
Accountant's Report
Title of Accountants Report
Addressee
Independent
Statements Covered
Balance Sheet Date
Income Statement Period
Cash Flow Statement Period
Statement of Stockholder's Equity Period
Statement of Comprehensive Income Period
Reporting Method
Generally Accepted Accounting Principles
Modified Cash Basis
Cash Basis
Income Tax Basis
Scope of Work Performed
Audited Financial Statements
Audited Balance Sheet
Reviewed Financial Statements
Compiled Financial Statements
Internal Financial Statements
Other Accountant's Reports
Predecessor Audit Report
Predecessor Review Report
Predecessor Compilation Report
Type of Opinion
Internally Prepared Financial Statements
Unqualified Opinion
Qualified Opinion
Adverse Opinion
Accountant Signature
City
State
Report Date
Date
Dual Date
Note
Company
Contact
Mail Address
Street 1
Street 2
City
State or Province
Country
Zip or Postal Code
Physical Location
Street 1
Street 2
City
State or Province
Country
Zip or Postal Code
Phone Number
Investor Web Site
Company Web Site
Investor Mail Address
Business Description
Industry
Sector
Industry Classification
Authority
Code
Description
Identifiers
Company Identification
Authority
Name
Tax Id
Name
Former Names
Former Name
Date of Change
Public Securities
Security
Name
Description
Security Identification
Authority
Name
Exchange
Ticker
Notes to Financial Statements
Summary of Significant Accounting Policies
Nature of Business
Major Products and Services
Principle Markets and Locations
Consolidation (Policy)
All Wholly-Owned Subsidiaries
Majority-Owned Subsidiaries
Combination(Policy)
Commonly Owned Business
Intervening Events Between Parents and Subsidiaries Year Ends
Minority Interest
Management Estimates (Key Estimates)
Depreciation
Amortization
Results of Litigation
Allowance for Doubtful Accounts
Environmental Remediation
Percentage of Completion On Long-Term Contracts
Estimated Life of Goodwill
Fair Value of Financial Instruments
Research and Development
Expensed as Incurred
Amount Expensed
Income Taxes
Property, Plant and Equipment
Intangibles and Other Assets
Periods of Amortization
Accumulated Amortization
Method of Amortization
Computer Software to be Sold or Leased
Computer Software to be Sold or Leased
Amortization of Computer Software Costs
Research and Development
Stock Based Compensation
Utilization of Apb No. 25
Utilization of Sfas No.123
New Accounting Standards
Inventories
Valuation
Obsolete Inventory
Revenue Recognition
Cash and Cash Equivalents
Restrictions On Cash
Investment Securities
Advertising
Going Concern
Pertinent Conditions and Events Giving Rise to the Assessment of Substantial Doubt About He Entity's Ability to Continue as a Going Concern
Possible Effects of Such Conditions and Events
Management's Evaluation of the Significance of These Conditions and Events and Any Mitigating Factors
Possible Discontinuance of Operations
Management's Pan
Information About the Recoverability or Classification of Recorded Asset Amounts or Classifications of Liabilities
Principle Conditions and Events That Initially Caused Belief That There Was Substantial Doubt When the Conclusion of a Going Concern is Alleviated
Business Combinations
Pooling of Interest Method
Name and Description of Companies Combined
Accounting Method Used
Description of Stock Issued
Number of Shares Issued or Issuable
Results of Operations of Previously Separate Enterprises Included in Combined Earnings
Revenues
Extraordinary Items
Net Income
Other Changes in Shareholder's Equity
Intercompany Transactions
Amount of Transactions
Manner of Accounting
Description of Net Asset Adjustments Due to Adoption of Same Accounting Practices
Effects of Changes to Acquiree's Net Income Previously Reported
Changes in Retained Earnings Due to a Change in Acquiree's Fiscal Year
Revenue
Expenses
Extraordinary Items
Net Income
Other Changes in Shareholder's Equity
Reconciliation of Acquirer's Revenue and Earnings
Post Combination Revenue
Pre Combination Revenue
Adjustments to Revenue
Post Combination Earnings
Pre Combination Earnings
Adjustments to Earnings
Details of Post Balance Sheet Date Business Combinations
Revenues
Net Income
Earnings Per Share
Effects On Anticipated Changes in Accounting Policies
Purchase Accounting
Name and Description of Acquired Company
Periods for Which Results Are Included Accounting Method Used in the Income Statement of Acquired Company
Method of Accounting for the Combination
Cost of Acquired Company
Number of Shares Issued or Issuable
Amount Assigned to Shares
Description of Plan for Amortization of Acquired Goodwill
Acquired Goodwill Amortization Method and Period
Contingent Payments, Options or Commitments Specified in Agreement
Proposed Accounting Treatment of Contingency or Commitment
Results of Operations for the Current Period On Pro-Forma Basis
Results of Operations for the Previous Period On Pro-Forma Basis
Unresolved Exit Activities or Involuntary Employee Terminations (Relocations)
Description of Any Unresolved Issues
Additional Exit and Related Liabilities Resulting in a Purchase Price Adjustment
Type of Additional Exit and Related Liabilities Resulting in a Purchase Price Allocation
Anticipating Reporting of Such Liabilities
Description of Liabilities Assumed in the Purchase Price
Amount of Liabilities Assumed in Purchase Price
Description of Major Actions Comprising the Plan to Exit or Involuntarily Terminate Employees of the Acquired Company Activities of the Acquired Company
Activities of Acquired Companies not Continued
Method of Disposition
Anticipated Date of Completion
Description of Employee Groups to be Terminated
Exit and Related Activity Costs Paid Prior to Full Execution of Plan
Exit Costs
Involuntary Employee Termination Costs
Relocation Costs Paid and Charged Against the Liability
Adjustments to Liability Account
Adjustment to Purchase Price
Adjustment to Net Income
Concentrations
Deposit in Excess of Insured Limits
Securities of a Particular Issuer
Subsequent Events
Description of Subsequent Event
Date of Event
Amount of Subsequent Event
Type of Subsequent Event
Change in Capitalization
Business Combination
Pooling of Interests
Substance of Pooling of Interests Business Combination Consummated Before Financial Statements Are Issued
Pro Forma Effects of the Pooling of Interests Combination On the Reported Financial Position
Pro Forma Effects of the Pooling of Interests Combination of the Results of Operations
Purchase Business Combination
Proforma Results of Operations for the Current Period as Though the Companies Had Been Combined at the Beginning of the Period
Proforma Results of Operations for the Immediately Preceding Period as Though the Companies Had Been Combined at the Beginning of the Period If Comparative Statements Are Presented
Settlement of Litigation When the Event Giving Rise to the Claim Took Place Subsequent to the Balance Sheet Date
Casualty Loss
Loss On Receivables Resulting from Conditions Arising Subsequent to the Balance Sheet Date
Stock Split
Dividends
Discontinued Operations
Debt Incurred, Reduced or Refinanced
Pro Forma Effect of Subsequent Event On Historical Financial Statements
Restructuring Charges
Liability Recognition for Certain Employee Termination Benefits and Other Costs to Exit an Activity (Section A)
Employee Termination Benefits
Employee Terminated Benefits Accrued
Amount of Terminated Benefits Charged to Expense
Classification of Terminated Benefits in the Income Statement
Number of Employees to be Terminated
Description of Employee Groups to be Terminated
Amount of Actual Termination Benefits Paid
Amount of Termination Benefits Charged Against the Liability
Number of Employees Actually Terminated
Amount of Any Adjustment(S) to the Liability
Other Costs to Exit Activity (Section B)
Description of Major Actions
Types of Exit Costs Recognized as Liabilities
Amount of Exit Costs Recognized as Liabilities
Classification of Exit Costs in Income Statement
Description of Type of the Exit Costs Paid
Description of Type of the Exit Costs Charged Against Liability
Amount of Exit Costs Paid
Amount of Exit Costs Charged Against Liability
Amount of Any Adjustment(S) to the Liability
Revenue and Net Operating Income That Will not be Continued
Sab 100
When They Began Formulating the Plan
Description of Liabilities Recognized and Included in Purchase Price Allocation
Amount of Liabilities Recognized and Included in Purchase Price Allocation
Unresolved Contingencies or Other Issues
Amount of Unresolved Contingencies That Could Result in an Adjustment of the Acquisition Cost Allocation
Fixed Assets
Property, Plant and Equipment
Basis of Carrying Amounts
Depreciation Method
Land
Buildings
Machinery and Equipment
Furniture and Fixtures
Transportation Equipment
Construction in Progress
Leasehold Improvements
Other Property, Plant and Equipment
Net Capital Leased Assets
Gross Assets (Leased)
Buildings
Machinery and Equipment
Furniture and Fixtures
Transportation Equipment
Leasehold Improvements
Other Property, Plant and Equipment
Future Minimum Lease Payments in the Aggregate
Future Minimum Lease Payments for Each of the Next Five Years
Contingent Rentals Actually Incurred
Minimum Sublease Rentals to be Received in the Future Under Noncancellable Subleases
Assets Recorded Under Capital Leases
Accumulated Amortization of Capital Lease Assets
Related Obligations Under Capital Leases
Amount of Amortization Expense of Capital Lease Assets
Description of Lessee's Leasing Arrangement
Basis On Which Contingent Rentals Are Determined
Existence of Terms of Renewal or Purchase Options and Escalation Clauses
Restrictions Imposed by Lease Arrangements
Capitalized Interest
Depreciation
Depreciation Expense
Accumulated Depreciation by Major Classes or in Total
Buildings
Machinery and Equipment
Furniture and Fixtures
Transportation Equipment
Leasehold Improvements
Other Property, Plant and Equipment
Description of Method(S)
Asset Lives Used
Changes in Methods, Lives and the Effects
Impairment of Long-Lived Assets
Description of Impaired Assets and Facts and Circumstances Leading to the Impairment
Amount of Impairment Loss
How Fair Value Was Determined
Caption from Income Statement Where Loss is Aggregated
Business Segment(S) Affect
Long-Lived Assets to be Disposed Of
Description, Facts and Circumstances Leading to the Disposal
Business Segment
Loss from Write-Down
Description of How Fair Value Was Determined
Gain or Loss from Changes in Carrying Amount
Caption in Income Statement Where Gains (Losses) Are Aggregated
Results of Operations for Assets to be Disposed Of
Capital Leases
Gross Amount of Assets
Buildings
Machinery and Equipment
Furniture and Fixtures
Transportation Equipment
Leasehold Improvements
Other Property, Plant and Equipment
Future Minimum Lease Payments in the Aggregate
Future Minimum Lease Payments for Each of the Five Succeeding Fiscal Years
Minimum Sublease Rentals to be Received in the Future Under Noncancellable Subleases
Contingent Rentals Actually Incurred
Assets Recorded Under Capital Leases
Accumulated Amortization of Capital Lease Assets
Related Obligations Under Capital Leases
Amount of Amortization Expense of Capital Lease Assets
Segment Disclosures
Segment Information Footnote
General Information
Factors to Identify Segments
Products/Services of Each Segment
Segment Info About Profit/Loss and Assets
Measure of Profit/Loss
External Customer Revenue
Intersegment Revenue
Interest Revenue
Interest Expense
Depreciation, Depletion, and Amortization Expense
Unusual Items According to Apb 30, 26
Equity in Income of Equity Method Investees
Income Tax Expense/Benefit
Extraordinary Items
Assets
Other Significant Noncash Items
Investment in Equity Method Investees
Capital Expenditures
Explanation of Segment Measurements
Basis of Accounting for Intersegment Transactions
Difference Between Measurements of Segment and Reporting Entity
Profit/Loss Measurements
Total Asset Measurements
Changes in Measurement Methods from Prior Period
Asymmetrical Allocations to Segments
Other Information
Enterprise-Wide Disclosures
External Customer Revenue for Each Product/Service Grouping (Repeatable)
Geographic Information
External Customer Revenue
Country of Domicile
Foreign Countries
Long-Lived Assets
Country of Domicile
Foreign Countries
Reconciliation of Total Reportable Segments to Corresponding Consolidated Amounts
Revenues
Measures of Profit and Loss
Income Before Income Taxes
Extraordinary Items
Discontinued Operations
Cumulative Effect of Changes in Accounting Principles
Assets
Other
Revenues from Major Customers
Related Segment
Pensions and Other Postretirement Benefits
Defined Benefit Plans
Net Periodic Pension (Income) Expense
Service Cost
Interest Cost
Expected Return On Plan Assets
Amortization of Prior Service Costs
Amortization of Transitional Losses
Actuarial Loss or Gains
Losses or Gains from Settlements or Curtailments
Other
Change in Benefit Obligation
Projected Benefit Obligation at the Beginning of the Period
Service Cost
Interest Cost
Plan Amendments
Benefits Paid
Actuarial Losses Gains
Curtailments
Special Termination Costs
Foreign Currency Exchange Rate Changes
Divestitures
Settlements
Other
Projected Benefit Obligation at the End of the Period
Contributions by Plan Participants
Business Combinations
Change in Plan Assets
Fair Value of Plan Assets at the Beginning of the Period
Actual Returns On Plan Assets
Contributions from Participants
Benefits Paid
Divestitures
Settlements
Foreign Currency Exchange Rate Changes
Administrative Expenses
Other
Fair Value of Plan Assets at the End of the Period
Employer Contributions
Business Combinations
Net Post Retirement Benefit Obligation
Funded Status
Unrecognized Actuarial Gain or Loss
Unrecognized Transitional Obligations
Unrecognized Prior Service Cost
Other
Amortization of Unrecognized Transition Obligation
Weighted Average Assumptions
Discount Rate
Expected Long Term Rate of Return On Plan Assets
Rate of Compensation Increase
Assumed Health Care Cost Trend Rate
Impact of One Percent Increase or Decrease in Assumed Health Care Cost Trend Rate
Employers with Two or More Plans
Aggregate Benefit Obligations for Plans with Benefit Obligations in Excess of Plan Assets
Aggregate Fair Value of Plan Assets for Plans with Benefit Obligations in Excess of Plan Assets
Aggregate Pension Accumulation Benefit Obligation for Plans with Accumulated Benefit Obligations in Excess of Plan Assets
Aggregate Fair Value of Plan Assets with Accumulated Benefit Obligations in Excess of Plan Assets
Prepaid Benefit Costs
Accrued Benefit Liabilities
Aggregate Disclosure for Defined Benefit Pension Plans
Aggregate Disclosure for Defined Benefit Postretirement Plans
Disaggregated Disclosure in Groups
Aggregate Disclosures for Pension Plans with Assets in Excess of the Accumulated Benefit Obligations with Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets
Aggregate Disclosures for Postretirement Plans with Assets in Excess of the Accumulated Benefit Obligations with Postretirement Plans with Accumulation Benefit Obligations in Excess of Plan Assets
Defined Contribution Plans
the Amount of Cost Recognized for Defined Contribution Pension Plans Separately from the Amount of Cost Recognized for Defined Benefit Plans
the Amount of Cost Recognized for Other Post Retirement Benefit Plans Separately from the Amount of Cost Recognized for Defined Benefit Plans
Description of Nature and Effect of Any Significant Changes During the Period Affecting Comparability
Multiemployer Plans
Amount of Contributions
Contributions
Description of the Nature and Effects of Any Changes Affecting Comparability
Employers Obligation for Portion of Unfunded Benefit Obligations Caused by Withdrawal from a Multiemployer Plan
Employers Obligation for Portion of Unfunded Accumulation Postretirement Benefit Obligation
Stock Compensation Plans
Description of the Plan
Vesting Requirements
Maximum Term of Options Granted
Description of the Plan
Description of Other Plans
Reconciliation of Stock Options Outstanding at the End of the Period
Stock Options Outstanding at the Beginning of the Period
Weighted Average Exercise Price
Stock Options Granted
Weighted Average Exercise Price
Stock Options Exercised
Weighted Average Exercise Price
Stock Options Forfeited
Weighted Average Exercise Price
Stock Options Expired
Weighted Average Exercise Price
Stock Options Outstanding at the End of the Period
Weighted Average Exercise Price
Weighted Average Grant Date Fair Value of Stock Options Granted During the Year
Weighted Average Grant Date Fair Value of Non-Option Equity Instruments Granted During the Year
Stock Options Outstanding at the End of the Period
Range of Exercise Prices
Number of Options Outstanding
Weighted Average Exercise Price
Weighted Average Remaining Contractual Life
Number of Options Exercisable
Weighted Average Exercise Price
Net Income and Earnings Per Share Disclosures
Net Income as Reported
Proforma Net Income
Earnings Per Share
Basic
Basic Net Income Per Share as Reported
Basic Net Income Per Share Pro Forma
Diluted
Diluted Net Income Per Share as Reported
Diluted Net Income Per Share Pro Forma
Assumptions
Weighted Average Fair Value of Stock Options Issued
Pricing Model Used
Expected Life of Stock Options
Expected Volatility
Expected Dividend Yield
Risk Free Interest Rate
Modification or Changes in Assumptions
Compensation Cost Recognized
Deferred Costs
Prepaid Pension Costs
Software Development Costs
Other Deferred Costs
Income Taxes
Operating Losses and Tax Credit Carryforwards for Tax Purposes
Amounts
Expiration Dates
Enterprise not Subject to Income Taxes
Investment Tax Credits
Method of Accounting
Amounts
Net Deferred Tax Liability or Asset
Deferred Tax Liabilities
Deferred Tax Assets
Valuation Allowance
Tax Effect of Temporary Difference
Net Change in the Total Valuation Allowance
Tax Effect of Significant Temporary Differences and Carryforwards Before Allocation
Portion of Valuation Allowances for Which Subsequent Tax Benefits Will be Allocated
Income Tax Expense/Benefit
Current Tax Expense/Benefit
Federal
State
Foreign
Deferred Tax Expense/Benefit
Federal
State
Foreign
Investment Tax Credits
Govt. Grants
Operating Loss Carryforward's Benefits
Other Tax Expense
Adjustments Due to Changes in Tax Laws or Tax Status
Adjustment of Valuation Allowance
Income Tax Expense/Benefit Allocated to Continuing Operations
Income Tax Expense/Benefit Allocated to Other Items
Significant Reconciling Items
Significant Matters Affecting Comparability
Domestic Component of Pretax Income
Material Foreign Component of Pretax Income
Income Tax for Each Major Component
Effects of a Tax Holiday in Foreign Jurisdictions
Exception to Recognition of Deferred Tax Liability
Temporary Differences for Which Deferred Tax Liabiliity is not Recognized
Events That Would Cause Those Temporary Differences to be Recognized
Cumulative Amount of Each Temp Diff.
Related to Investments in Foreign Subsidiaries and Domestic Joint Ventures
Amounts of Unrecognized Deferred Tax Liability for Temporary Differences Other Than Those Related to Investments in Foreign Subsidiaries
Amount of Unrecognized Deferred Tax Liability for Temporary Differences
Tax Sharing Arrangements
Aggregate Current and Deferred Tax Expense
Tax-Related Balances Due to (from) Affiliates
Method of Allocation
Effect of Changes
Pro-Forma Results in a Subsidiary's Separate Financial Statement
Income Tax Expense/Benefit Allocated
Intangible Assets
Trademarks Patents and Licenses
Technology
Noncompete Covenants
Goodwill
Customer Lists
Cash Surrender Value of Life Insurance
Other Intangible Assets
Futures Contracts
Dividends Payable
Impairment of Long-Lived Assets
Minority Interests
Redeemable Common Stock Warrants
Defined Contribution Plan
Operating Loss and Tax Credit Carryforwards
Acquired Research and Development
Investments in Securities
Deferred Credits
Foreign Currency Translation
Sale of Receivables
Rebates
Earnings Per Share
Non-Monetary Transactions
Noncurrent Receivables
Put Warrants
Recapitalization
Nonrecurring or Unusual Losses
Dependency
Retirement Plans
Financial Instruments
Extraordinary Items
Selling and Advertising Costs
Product Warranties
Futures Payable
Deferred Revenue
Related Party Transactions
Capital Structure
Environmental Costs
Divestitures
Recurring Charges
Accounts Receivable
Impaired Loans
Common Stock Split
Preferred Stock of Subsidiary
Trade Accounts Payable
Deposits
Research and Development Arrangements
Extinguishment of Debt
Employee Compensatory Plans
Billings in Excess of Costs
Short Term Debt
Discontinued Operations
Marketable Securities
Joint Ventures
Equity Method Investment
Inventories
Loss Contingencies
Environmental Remediation Liabilities
Troubled Debt Restructuring
Acquisitions
Royalties
Stockholder's Equity (Deficit)
Employee Related Liabilities
Insurance Claims
Put Options
Taxes Other Than Income Tax
Noncurrent Liabilities