Metrics similar to Operating Leases, Debt Equivalent in the financials category include:
Extraordinary Items - This item represents an unusual one-time gain or loss on the income statement. As per US GAAP, companies require that Extraordinary Items must be separately disclosed in the income statement, net of any related tax effects, after discontinued operations and before the cumulative effect of changes in accounting principle. Extraordinary Items as per U.S. GAAP has a different meaning than that of the dictionary meaning. Generally 'Gain/Loss on early retirement/extinguishment of debt' are reported as Extraordinary Items by U.S. companies.
Earnings of Discontinued Ops. - This item represents the total of income (loss), net of tax, from operations of the discontinued division. It includes the gain (loss) on the sale of the division.
Diluted EPS (Cont. Ops) - Company's net earnings or losses from continuing operations on a per diluted share basis.
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This item represents the amount of additional capital leases on the company's balance sheet if all operating leases were capitalized.
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