Metrics similar to Current Portion of LT Debt & Capital Leases in the popular category include:
Repurchase of Common Stock - The amount of cash spent by the company to repurchase company stock in the given period.
Goodwill - This item represents the excess of purchase price paid over the fair market value of net assets acquired, net of any write downs for impairment in value. Goodwill is now no longer amortized over an estimated useful life as was being done earlier (prior to SFAS 142). Instead the balance of goodwill has to be assessed at every reporting period and a write down for impairment has to be recognized when determined. The assessment for impairment is done by applying a fair value based test.
Gain (Loss) On Sale Of Assets - This item represents any gain or loss on sale/disposition of tangible and intangible fixed assets, subsidiaries, division, segment, product line, business, operations etc and is of non-recurring in nature.
Extraordinary Item & Account Change - This item represents the extraordinary income (loss) and also includes the cumulative effect of change in the accounting policies of the company, reported by the company after net income from continuing and discontinued operations.
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The portion of long term debt and capital leases which is due in the upcoming year.
Definition of Current Portion of LT Debt & Capital Leases
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