Within pension systems, there are two types of contributions: the cost needed to provide benefits (called the «normal cost») and the cost of paying down debt (called «
amortization costs»).
Within pension systems, there are two types of contributions: the cost needed to provide benefits (called the normal cost) and the cost of paying down debt (
amortization costs).
In theory, if the actuarial assumptions hold true going forward and no new benefits are enacted,
the amortization costs will eventually disappear (after 30 years, under a typical funding schedule), in much the same way that a homeowner's monthly expenses decline when the mortgage gets paid off.
The amortization cost is the amount required to pay down accrued debt.
Nevada, like most states, reports the portion of total pension contributions that is normal cost and the proportion that is
amortization cost.
Maryland, like most states, reports the portion of total pension contributions that is normal cost and the proportion that is
amortization cost.
Not exact matches
Canopy excludes depreciation and
amortization from its
cost of sales, while Aphria includes the
amortization of production equipment and greenhouse infrastructure.
On a non-GAAP basis (excluding stock - based compensation expenses,
amortization of intangible assets, reorganization
costs, goodwill and technology impairment charges, the impact of the US tax reform and a loss from discontinued operations), net loss for the fourth quarter was $ (798,000), or $ (0.26) per diluted share, compared with a net loss of $ (432,000), or $ (0.15) per diluted share, for the fourth quarter of 2016.
On a non-GAAP basis (excluding stock - based compensation expenses,
amortization of intangible assets, reorganization
costs, goodwill and technology impairment charges, the impact of the US tax reform and a loss from discontinued operations), the Company recorded a net loss of $ (1.6) million, or $ (0.54) per diluted share in 2017, compared with a net loss of $ (375,000), or $ (0.13) per diluted share in 2016.
If you look at the
amortization of that
cost over a 10 - year period, it doesn't seem so bad.
Management believes analysts and investors use Adjusted EBITDA as a supplemental measure to evaluate overall operating performance and facilitate comparisons with other wireless communications companies because it is indicative of T - Mobile's ongoing operating performance and trends by excluding the impact of interest expense from financing, non-cash depreciation and
amortization from capital investments, non-cash stock - based compensation, network decommissioning
costs as they are not indicative of T - Mobile's ongoing operating performance and certain other nonrecurring income and expenses.
Segment operating income excludes unrealized gains and losses on hedging activities (which are a component of
cost of sales), general corporate expenses (which are a component of selling, general and administrative expenses),
amortization of intangibles, gains and losses on divestitures and acquisition - related
costs, in all periods presented.
Adjusted Net Income is defined as net income excluding (i) franchise agreement
amortization, which is a non-cash expense arising as a result of acquisition accounting that may hinder the comparability of our operating results to our industry peers, (ii)
amortization of deferred financing
costs and debt issuance discount, a non-cash component of interest expense, and (gains) losses on early extinguishment of debt, which are non-cash charges that vary by the timing, terms and size of debt financing transactions, (iii)(income) loss from equity method investments, net of cash distributions received from equity method investments, (iv) other operating expenses (income), net, and (v) other specifically identified
costs associated with non-recurring projects.
Non-cash interest expense related to convertible notes - We record the accretion of the debt discount related to the equity component and
amortization of issuance
costs as non-cash interest expense.
Note 3: We recorded additional interest expense related to the
amortization of debt issuance
costs affiliated with our Term Loan Credit Agreement and ABL Facility.
Yandex's operating
costs and expenses consist of
cost of revenues, product development expenses, sales, general and administrative expenses (SG&A) and depreciation and
amortization expenses (D&A).
«Non-GAAP Income from Operations» is defined as our non-GAAP income from operations (revenues less
cost of revenues and operating expenses, excluding the impact of stock - based compensation expense and
amortization of acquisition - related intangible assets), as adjusted to exclude certain acquisitions and not including the impact of amounts payable under the Kokua Bonus Plan.
Other Post-Retirement, Net represents the other components of net periodic pension
costs not classified as Service Costs, Interest Costs, Expected Return on Plan Assets, Actuarial Gains \ Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments, or Transition C
costs not classified as Service
Costs, Interest Costs, Expected Return on Plan Assets, Actuarial Gains \ Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments, or Transition C
Costs, Interest
Costs, Expected Return on Plan Assets, Actuarial Gains \ Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments, or Transition C
Costs, Expected Return on Plan Assets, Actuarial Gains \ Losses,
Amortization of Unrecognized Prior Service
Costs, Settlements, Curtailments, or Transition C
Costs, Settlements, Curtailments, or Transition
CostsCosts.
All other
costs, which include interest
costs and
amortization of losses, are excluded from NOPAT.
(2) Reflects 2015 Merger - related adjustments including the change to align Kraft to Kraft Heinz's accounting policy for postemployment benefit plans; incremental
amortization resulting from the fair value adjustment of Kraft's definite - lived intangible assets; incremental compensation expense due to the fair value remeasurement of certain of Kraft's equity awards; and, certain deal
costs related to the 2015 Merger.
Adjusted EBITDA (earnings before interest expense (excluding consumer financing interest expense), income taxes, depreciation and
amortization, as adjusted for organizational and separation related
costs in connection with the company's spin - off from Marriott International, Inc. (the «Spin - Off») and other activity) totaled $ 50 million, a $ 17 million increase from the third quarter of 2012.
In addition,
cost of revenue includes inventory
costs for Spectacles and facilities and other supporting overhead
costs, including depreciation and
amortization.
Canada underlying pretax income decreased 6.4 percent to $ 48.5 million in the quarter, primarily due to incremental brand
amortization expense of $ 10.9 million and lower volume, partially offset by
cost savings and positive pricing.
Adjusted EBITDA is defined as net income / (loss) from continuing operations before interest expense, other expense / (income), net, provision for / (benefit from) income taxes; in addition to these adjustments, the Company excludes, when they occur, the impacts of depreciation and
amortization (excluding integration and restructuring expenses)(including
amortization of postretirement benefit plans prior service credits), integration and restructuring expenses, merger
costs, unrealized losses / (gains) on commodity hedges, impairment losses, losses / (gains) on the sale of a business, nonmonetary currency devaluation (e.g., remeasurement gains and losses), and equity award compensation expense (excluding integration and restructuring expenses).
Substantially all
cost of revenue (excluding depreciation and
amortization) relates to domain registration
costs.
The Company does not allocate certain expenses including corporate
costs and overhead, intangible
amortization and stock - based compensation to its segments.
Adjusted EBITDA (earnings before interest expense, taxes, depreciation and
amortization), as adjusted for organizational and separation related
costs totaled $ 29 million.
Adjusted EBITDA (earnings before non-consumer financing interest expense, income taxes, depreciation and
amortization), as adjusted for organizational and separation related
costs in connection with the company's spin - off from Marriott International, Inc. (the «Spin - Off») and other activity, totaled $ 39 million, a $ 10 million increase from the first quarter of 2012, on an adjusted basis.
«Most companies and analysts routinely exclude G&A (General and Administrative
costs or overhead), royalty payments, federal income taxes, depreciation and
amortization («EBITDAX») from their
costs.
This increase in expenses is mainly attributable to higher insurance and annuity benefits, interest expense,
amortization of acquisition
costs and general and administrative expenses.
Adjusted EBITDA and segment Adjusted EBITDA reflect adjustments for interest expense, net, income tax expense (benefit), depreciation and
amortization, including accelerated depreciation, and the following adjustments discussed above: non-cash mark - to - market adjustments and cash settlements on interest rate swaps, provision for legal settlement, transaction
costs and integration
costs, restructuring and plant closure
costs, assets held for sale, inventory valuation adjustments on acquired businesses, mark - to - market adjustments on commodity and foreign exchange hedges and foreign currency gains and losses on intercompany loans.
- retirement savings and income - Pre-59 1/2 72t Calculations (avoiding penalty tax)- college savings and 529 plan illustrations - college
cost and tuition data - Coverdell education savings - risk profile questionnaires and quizes - model portfolio illustrations - asset allocation and portfolio optimization - portfolio management and value tracking - 401 (k) retirement savings - Cost of waiting to save - Effect of Taxes and Inflation - Estate Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage Amortization - Net Unrealized Appreciation of Employer Stock - Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth 401k - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculat
cost and tuition data - Coverdell education savings - risk profile questionnaires and quizes - model portfolio illustrations - asset allocation and portfolio optimization - portfolio management and value tracking - 401 (k) retirement savings -
Cost of waiting to save - Effect of Taxes and Inflation - Estate Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage Amortization - Net Unrealized Appreciation of Employer Stock - Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth 401k - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculat
Cost of waiting to save - Effect of Taxes and Inflation - Estate Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage
Amortization - Net Unrealized Appreciation of Employer Stock - Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth 401k - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculations
The challenges are to pay down a $ 272,000 mortgage with a 30 - year
amortization which
costs her $ 1,091 per month, to get more income from her $ 580,609 of financial assets, and to make the most of Canada Pension Plan benefits which could start to flow as early as her age 60 next year.
- retirement savings and income - Pre-59 1/2 72t Calculations (avoiding penalty tax)- college savings and 529 plan illustrations - college
cost and tuition data - Coverdell education savings - risk profile questionnaires and quizes - model portfolio illustrations - asset allocation and portfolio optimization - portfolio management and value tracking - 401 (k) retirement savings - Cost of waiting to save - Effect of Taxes and Inflation - Estate Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage Amortization - Net Unrealized Appreciation of Employer Stock - Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculat
cost and tuition data - Coverdell education savings - risk profile questionnaires and quizes - model portfolio illustrations - asset allocation and portfolio optimization - portfolio management and value tracking - 401 (k) retirement savings -
Cost of waiting to save - Effect of Taxes and Inflation - Estate Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage Amortization - Net Unrealized Appreciation of Employer Stock - Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculat
Cost of waiting to save - Effect of Taxes and Inflation - Estate Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage
Amortization - Net Unrealized Appreciation of Employer Stock - Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculations
Adjusted EBITDA is defined as earnings before interest expense (excluding consumer financing interest expense), income taxes, depreciation and
amortization, as adjusted for organizational and separation related
costs in connection with the company's spin - off from Marriott International, Inc. (the «Spin - off») and other activity.
Personals Operating Income Before
Amortization declined by 14 % to $ 5.4 million, resulting mainly from higher customer acquisition
costs relating to the company's new marketing campaign.
Turning to transition
costs, Weller claims that new plans raise
costs on old plans by forcing changes in investment strategy or
amortization schedules.
The rate is set by law and is equivalent to the normal
cost plus
amortization payments, which must reduce the unfunded liability to zero by June 30, 2040.
Despite efforts to contain
costs, the poor holiday season prompted the bookseller to lowered its fiscal 2017 profit forecast for its retail business (which excludes its money losing Nook e-reader business): it now expects earnings before interest, taxes, depreciation and
amortization to be $ 225 million in that part of its operations, down from a forecast made not even six weeks ago retail EBITDA would range from $ 240 million to $ 280 million.
Costs decreased mainly as a result of print distribution efficiencies as well as declines in depreciation and
amortization, raw materials and outside printing expenses.
Thus,
amortization will include the interest rate, the capital and the length of the repayment program that determines for how long you'll be paying the loan and ultimately, how much your car will really
cost to you.
While negative
amortization does indeed allow for lower initial
costs, the eventual spike in monthly payments makes them more financially risky than loans on fully amortizing schedule.
Some of the company's adjustments cut the
cost of premiums, such as those for mortgages with an
amortization term of 25 or fewer years and for corporate relocation loans.
Together, these two make up majority of the
cost of the loan, which are distributed into monthly
amortizations.
Canopy excludes depreciation and
amortization from its
cost of sales, while Aphria includes the
amortization of production equipment and greenhouse infrastructure.
They expect to cover 20 % to 30 % of the
cost with a down payment, and they want a 20 - to 25 - year
amortization.
In municipal bonds,
amortization refers to adjusting the
cost of a bond for any premium paid.
You are buying them both for rental income and in the first few years that you own the rental property (or the first few years of a junior REIT), it always just so happens that the Depreciation &
Amortization are large because the capital
cost of the property is large.
Accelerated
Cost Recovery System (ACRS) Acceptance, Waiver, and Consent Procedure Account Guarantee Acknowledgment Accredited investor Accretion Accumulation period Accumulation units Acid test ratio ACRS Actively traded securities Additional bond test Additional takedown Adjustment bonds ADR Ad valorem taxes Advance / decline ratio Advertising Adviser's client account Affiliated Persons Affirmative defense Affirmative determination Agency sales ticket Agency transaction Agent Aggregate indebtedness Agreement among underwriters Agreement of limited partnership Aggregate exercise price Alpha All - or - none All - or - none underwriting Alternative minimum tax Alternative orders Alternative trading system American Depository Receipt American Stock Exchange (AMEX) American - style options AMTI
Amortization Annual report Annuity Annuity units Anti-dilution clause AON Arbitrage Arbitration Asked price Asset Asset allocation Asset class Assignment Assistant Representative - Order Processing Associated persons ATS At - the - close order At - the - money At - the - opening order At - risk rule Auction market Auditor's report Automated Confirmation Transaction (ACT)
Since the loan balance is declining because of
amortization it also figures that the monthly MIP
cost is also slowly falling.