Дата публикации: 2017-10-23 03:58
Industries are mapped into 69 industry groups based on their common operational characteristics. If a particular industry has unique operating characteristics—or simply lacks commonality with other industries—it would map into its own group. However, any industry group containing just one single industry does not necessarily imply that that industry is dominant or otherwise important. The assignment simply reflects the lack of a sufficient amount of shared traits among industries. See appendix for mappings.
This item is typically available for bank industry. It is the carrying amount as of the balance sheet date of drafts and bills of exchange that have been accepted by the reporting bank or by others for its own account, as its liability to holders of the drafts.
Often referred to simply as investments. Long-term investments are to be held for many years and are not intended to be disposed in the near future. This group usually consists of four types of investments.
The amount of cash paid during the current period for interest owed on money borrowed including amount of interest capitalized.
The aggregate cost of goods produced and sold and services rendered during the reporting period. It excludes all operating expenses such as depreciation, depletion, amortization, and SG& A. For the must have cost industry, if the number is not reported by the company, it will be calculated based on accounting equation. Cost of Revenue = Revenue – Operating Expenses – Operating Profit.
The aggregate amount of operation and maintenance expenses, which is the one important operating expense for the utility industry. It includes any costs related to production and maintenance cost of the property during the revenue generation process. This item is usually only available for mining and utility industries.
Excess of issue price over par or stated value of the entity s capital stock and amounts received from other transactions involving the entity s stock or stockholders. Includes adjustments to additional paid in capital. There are two major categories of additional paid in capital: 6) Paid in capital in excess of par/stated value, which is the difference between the actual issue price of the shares and the shares’ par/stated value. 7) Paid in capital from other transactions which includes treasury stock, retirement of stock, stock dividends recorded at market, lapse of stock purchase warrants, conversion of convertible bonds in excess of the par value of the stock, and any other additional capital from the company’s own stock transactions.
Revenue is from transporting cargo and freight between locations. This item is usually only available for transportation industry.
Loss on extinguishment of debt is the accounting loss that results from a debt extinguishment. A debt shall be accounted for as having been extinguished in a number of circumstances, including when it has been settled through repayment or replacement by another liability. It generally results in an accounting gain or loss. Amount represents the difference between the fair value of the payments made and the carrying amount of the debt at the time of its extinguishment.
7) Are there any protein channels that are involved in co-transporting substances, or is only carrier proteins that do this?