Earnings Estimates

Term
(Gain) Loss on Sale of Assets, Supplemental
Definition
This item reflects the excess of sale proceeds over the net book value (purchase price less accumulated depreciation) of a fixed asset. The disposal of assets not only includes the sale, but also exchange or abandonment.
Term
26 Week Price Percent Change (%)
Definition
This is the percentage change in the company's stock price over the last twenty six weeks.
Term
4 Week Price Percent Change (%)
Definition
This is the percentage change in the company's stock price over the last four weeks.
Term
5 Day Price Percent Change (%)
Definition
The 5 Day Price Percent Change is the percentage change in the company's stock price over the last 5 tradable (business) days. If the issue did not trade at the beginning of this period, then the latest price prior to 5 days ago will be used.
Term
5 Year Annual Growth (%)
Definition
This growth rate is the compound annual growth rate of Sales Per Share over the last 5 years.
Term
5 Year EPS Growth (%)
Definition
This growth rate is the compound annual growth rate of Earnings Per Share Excluding Extraordinary Items and Discontinued Operations over the last 5 years.
Term
5-Year Annual Dividend Growth Rate (%)
Definition
This growth rate is the compound annual growth rate of cash dividends per common share of stock over the last 5 years.
Term
5-Year Annual Revenue Growth Rate (%)
Definition
The Five Year Revenue Growth Rate is the annual compounded growth rate of Revenues over the last 5 years.
Term
52 Week High
Definition
The highest intraday price during the preceding 52 weeks.
Term
52 Week High
Definition
The highest intraday price during the preceding 52 weeks.
Term
52 Week High Date
Definition
This is the date of the highest end-of-day price during the preceding 52 weeks.
Term
52 Week Low
Definition
The lowest intraday price during the preceding 52 weeks.
Term
52 Week Low
Definition
The lowest intraday price during the preceding 52 weeks.
Term
52 Week Low Date
Definition
This is the date of the lowest end-of-day price in the preceding 52 weeks.
Term
52 Week Price Percent Change (%)
Definition
This is the percentage change in the company's stock price over the last fifty two weeks.
Term
Acceptances Outstanding
Definition
Acceptances Outstanding represents contingent liabilities that result from transactions mediated by a bank on behalf of customers. The mediating bank may earn fees on mediation or marginal gains/losses on such transactions.
Term
Accounting Change
Definition
Accounting Change represents three types of accounting changes:
A change from one generally accepted accounting principle to another generally accepted principle
A change that occurs as the result of new information or as additional information is acquired
A change from reporting as one type of entity to another type of entity.
Term
Accounting Change
Definition
Accounting Change is applicable only if Net Income/Starting Line is income after accumulated gains/losses from changes in accounting principles. Because the purpose of the operating section of the cash flow is to provide cash representation of a company’s operating activities, any gain/loss from accounting change included in net income computation needs to be reversed.
Term
Accounts Payable
Definition
Accounts Payable represents balances owed to suppliers for materials and merchandise acquired on an open account.
Term
Accounts Payable
Definition
Accounts Payable represents changes in accounts payable during the period. An increase in accounts payable has a positive impact on cash flow from operating activities, and vice versa.
Term
Accounts Receivable
Definition
Accounts Receivables represents changes in accounts receivable during the period. An increase in accounts receivable has a negative impact on cash flow from operating activities, and vice versa.
Term
Accounts Receivable - Trade, Gross
Definition
Accounts Receivable – Trade, Gross represents receivables from sales of trading assets (such as inventories) or from services provided. Trade accounts receivable are restricted to “current” assets, where “current” is defined as one year or one operating cycle of the company, whichever is longer. This information is classified as Accounts Receivable – Trade, Gross only when it is presented as such on the company’s balancesheet or in its notes.
Term
Accounts Receivable - Trade, Net
Definition
Accounts Receivable – Trade, Net represents claims held against customers for goods sold or services rendered as part of normal business operations.
Term
Accrued Expenses
Definition
Accrued Expenses represents operational expenses accrued, but not yet paid. As current liabilities, such expenses are expected to be paid within one year or one operating cycle, whichever is longer.
Term
Accrued Expenses
Definition
Accrued Expenses represents changes in accrued expenses during the period. An increase in accrued expenses has a positive impact on cash flow from operating activities, and vice versa. When not delineated separately, Accrued Expenses is classified as Accounts Payable/Accrued.
Term
Accrued Investment Income
Definition
Accrued Investment Income represents investment income accrued, but not yet received. Investment income in insurance companies is an integral part of operating revenue.
Term
Accrued Liabilities - Domestic
Definition
Cumulative net pension cost accrued in excess of the employer’s contributions for plans based in the company’s home country.
Term
Accrued Liabilities - Foreign
Definition
Cumulative net pension cost accrued in excess of the employer’s contributions for plans based in countries other than the company’s home country.
Term
Accrued Liabilities - Post-Retirement
Definition
Cumulative net pension cost accrued in excess of the employer’s contributions for Post-Retirement plans.
Term
Accumulated Depletion
Definition
Accumulated Depletion represents the accumulated value of erosion of land over its useful life. Accumulated Depletion has been used historically, but is being discontinued.
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.
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.
Term
Actuarial Gains and Losses - Foreign
Definition
Actuarial Gains and Losses – Foreign 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.
Term
Actuarial Gains and Losses - Post-Retirement
Definition
Actuarial Gains and Losses - Post-Retirement 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.
Term
Additional Paid-In Capital
Definition
Additional Paid-In Capital represents capital contributed by shareholders in excess of par value of common stock in return for shares issued to them.
Term
Adjusted FFO (AFFO)
Definition
Adjusted FFO (AFFO) represents Funds from Operations (FFO) adjusted for unusual and/or extraordinary items. Funds from Operations (FFO) is used by real estate and other investment trusts to define the cash flow from trust operations.
Term
Adjusted FFO per Share (Basic)
Definition
Adjusted FFO per Share (Basic) represents Adjusted Funds from Operations (AFFO) divided by the basic weighted average shares for the period. AFFO represents Funds from Operations (FFO) adjusted for unusual and/or extraordinary items.
Term
Adjusted FFO per Share (Diluted)
Definition
Adjusted FFO per Share (Diluted) represents Adjusted Funds from Operations (AFFO) divided by the diluted weighted average shares for the period. AFFO represents Funds from Operations (FFO) adjusted for unusual and/or extraordinary items.
Term
Advertising Expense
Definition
Advertising Expense represents the cost of advertising media and promotional expenses. Advertising Expense may include outsourced advertising expenses for marketing.
Term
Advertising Expense, Supplemental
Definition
Advertising Expense - Supplemental represents the cost of advertising, media and promotional expenses. It may include outsourced advertising expenses for marketing.
Term
Aggressive Growth Definition
Definition
Aggressive Growth investors employ an extreme version of the growth style. This can be seen by their propensity to hold the stocks of companies that are growing their revenue and EPS extremely quickly, are in an early stage of their life cycle, or have minimal or no current earnings.
Term
Aircraft Stage, Average Length (Kilometers)
Definition
Aircraft Stage, Average Length (Kilometers) captures the average distance flown per flight of an airline in kilometers.