Sentences with phrase «sheet as a liability»

Sometimes you will see what appears to be a pristine balance sheet of a company trading below net current asset value, but then come to find out that they have enormous long term lease commitments which — in my view — should be put on the balance sheet as a liability.

In addition, the company doesn't have to show development or acquisition costs on its balance sheet as a liability.

The proposed rules from FASB & IASB (Boards) would make it necessary for companies to include all lease liabilities and assets on their financial statements, forcing firms to list all of their leases on their balance sheet as a liability, and would provide a more complete picture of their financial well - being.

Not exact matches

While they may feel like a liability to you as a business owner, receivables serve as a form of hard collateral that a lender ultimately views as an asset on your balance sheet.

«We see weak core free cash flow as too structurally challenged to de-lever the balance sheet, leaving the company prone to risks around further contingent liabilities, and / or capital markets volatility.»

Under Previous Standards, we did not reflect advertising fund contributions or advertising fund expenditures in our Consolidated Statement of Operations, and temporary net differences between contributions and expenses were reflected as prepaid assets or accrued liabilities on our consolidated balance sheet.

In such cases, minority interest shows as either a liability or an equity item on the consolidated balance sheet, and the income, or loss, owed to the minority owners.

As of September 30, 2014, this amount is also recorded as a long term liability in our consolidated balance sheeAs of September 30, 2014, this amount is also recorded as a long term liability in our consolidated balance sheeas a long term liability in our consolidated balance sheet.

As I argued in An Open Letter to Congress Regarding the Current Financial Crisis and You Can't Rescue the Financial System if You Can't Read a Balance Sheet, this is exactly the right approach, since it operates on the liability (capital) side of the balance sheet, which is where the trouble has Sheet, this is exactly the right approach, since it operates on the liability (capital) side of the balance sheet, which is where the trouble has sheet, which is where the trouble has been.

The pro forma consolidated balance sheet data gives effect to (i) the automatic conversion of all of our outstanding shares of convertible preferred stock other than Series FP preferred stock into shares of Class B common stock and the conversion of Series FP preferred stock into shares of Class C common stock in connection with our initial public offering, (ii) stock - based compensation expense of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service - based vesting condition was satisfied as of December 31, 2016 and which we will recognize on the effectiveness of our registration statement in connection with this offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and other current liabilities and an equivalent decrease in additional paid - in capital of $ 187.2 million in connection with the withholding tax obligations, based on $ 16.33 per share, which is the fair value of our common stock as of December 31, 2016, as we intend to issue shares of Class A common stock and Class B common stock on a net basis to satisfy the associated withholding tax obligations, (iv) the net issuance of 7.6 million shares of Class A common stock and 5.5 million shares of Class B common stock that will vest and be issued from the settlement of such RSUs, (v) the issuance of the CEO award, as described below, and (vi) the filing and effectiveness of our amended and restated certificate of incorporation which will be in effect on the completion of this offering.

Where members have not explicitly agreed to be converted, their deposit remains as a liability on the balance sheet.

Many factors could cause BlackBerry's actual results, performance or achievements to differ materially from those expressed or implied by the forward - looking statements, including, without limitation: BlackBerry's ability to enhance its current products and services, or develop new products and services in a timely manner or at competitive prices, including risks related to new product introductions; risks related to BlackBerry's ability to mitigate the impact of the anticipated decline in BlackBerry's infrastructure access fees on its consolidated revenue by developing an integrated services and software offering; intense competition, rapid change and significant strategic alliances within BlackBerry's industry; BlackBerry's reliance on carrier partners and distributors; risks associated with BlackBerry's foreign operations, including risks related to recent political and economic developments in Venezuela and the impact of foreign currency restrictions; risks relating to network disruptions and other business interruptions, including costs, potential liabilities, lost revenues and reputational damage associated with service interruptions; risks related to BlackBerry's ability to implement and to realize the anticipated benefits of its CORE program; BlackBerry's ability to maintain or increase its cash balance; security risks; BlackBerry's ability to attract and retain key personnel; risks related to intellectual property rights; BlackBerry's ability to expand and manage BlackBerry ® World ™; risks related to the collection, storage, transmission, use and disclosure of confidential and personal information; BlackBerry's ability to manage inventory and asset risk; BlackBerry's reliance on suppliers of functional components for its products and risks relating to its supply chain; BlackBerry's ability to obtain rights to use software or components supplied by third parties; BlackBerry's ability to successfully maintain and enhance its brand; risks related to government regulations, including regulations relating to encryption technology; BlackBerry's ability to continue to adapt to recent board and management changes and headcount reductions; reliance on strategic alliances with third - party network infrastructure developers, software platform vendors and service platform vendors; BlackBerry's reliance on third - party manufacturers; potential defects and vulnerabilities in BlackBerry's products; risks related to litigation, including litigation claims arising from BlackBerry's practice of providing forward - looking guidance; potential charges relating to the impairment of intangible assets recorded on BlackBerry's balance sheet; risks as a result of actions of activist shareholders; government regulation of wireless spectrum and radio frequencies; risks related to economic and geopolitical conditions; risks associated with acquisitions; foreign exchange risks; and difficulties in forecasting BlackBerry's financial results given the rapid technological changes, evolving industry standards, intense competition and short product life cycles that characterize the wireless communications industry.

Upon closing of this offering, we will record $ million as an increase to the liabilities due to existing owners under certain of the TRAs, see «Notes to Unaudited Pro Forma Consolidated Balance Sheets,» and in the future we may record additional amounts as additional liabilities due to existing owners under the five TRAs, such amounts collectively representing our estimate of our requirement to pay approximately 85 % of the estimated realizable tax benefit resulting from (i) any existing tax attributes associated with interests in Desert Newco, LLC acquired in the Reorganization Transactions and the exchanges described above, the benefit of which is allocable to us as a result of the same, (ii) the increase in the tax basis of tangible and intangible assets of Desert Newco, LLC resulting from the exchanges as described above and (iii) certain other tax benefits related to entering into the TRAs, including tax benefits related to imputed interest and tax benefits attributable to payments under the

In your case, $ 189,000 in deferred taxes would be carried as an offsetting liability on your balance sheet.

Because while the company lists the liability on its balance sheet — and still owns the liability — it can use the float as positive leverage to grow the company or invest in other businesses.

You will have to pay interest, which is usually carried as a liability on the company's balance sheet.

The BIS acknowledges that this could have some repercussions on the conduct of monetary policy and of its transmission mechanism (as such digital currency would become a potentially widely - held asset and a liability on the central bank's balance sheet).

«In our view, investors would be well advised to see the outcome of Cyprus both as a reflection of how future stresses will be handled (support sovereign creditors, haircut bank creditors) and a reminder that efforts to shift the liabilities associated with legacy bad bank assets in both Spain and Ireland onto the ESM [European Stability Mechanism] balance sheet are unlikely to be successful,» the IIF says.

As this table shows, all three frac sand producers have current ratios (short - term assets divided by short - term liabilities) and quick ratios (liquid assets divided by short - term liabilities) much greater than 1, signifying strong balance sheets that should allow all three to weather the current oil crash.

A CEO might as well ignore the liability side of his balance sheet and declare it a «miracle» that his company just doubled in value.

When the standard becomes effective, an asset called a «Right of Use Asset» will be calculated and recorded on the company's balance sheet along with a liability referred to as «Lease Liabilitliability referred to as «Lease LiabilityLiability.»

For example, last year, FLPC students developed fact sheets on date labeling, tax incentives, and liability protections for the Massachusetts Department of Environmental Protection (Mass DEP) and Recycling Works as it rolled out its organic waste ban across the state.

I used to shudder when I saw him on the team sheet, I veiwed him as a liability but now he's showing composure and class.

With a graduate tax, fees are not paid up front (adding to the PSBR) but future tax liabilities can not be shown as an asset so the balance sheet looks worse — which the Treasury, the last Labour Government, the Coalition and Alan Johnson want to avoid.

In the case of Alta Genetics, it's impossible to determine the age of their payables due to the amalgamation of payables and «accrued liabilities» as one line on their balance sheet.

After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund Method

The annual report shall be in such form as may be prescribed by the board and shall include, but not be limited to: (i) discussion of progress made toward the achievement of the goals set forth in the charter; and (ii) a financial statement setting forth by appropriate categories the revenue and expenditures for the year just ended and a balance sheet setting forth the charter school's assets, liabilities and fund balances or equities.

As life expectancy increases, employers will need to cover higher numbers of pensioners for longer periods of time, increasing pension liabilities and requiring larger pension contributions which could affect balance sheets fairly quickly.

Now, technically, a negative liability to the Treasury would mean that the Treasury owes the Fed money, which would be, well, a fraudulent claim, and certainly not a budget item approved by Congress, but we've established in recent quarters that nobody cares about misleading balance sheets, Constitutional prerogative, or the rule of law as long as speculators can get a rally going, so I'll leave it at that.

What I've done so far is included a liability LLP withdrawal with the outstanding amount as well as a corresponding fake asset Education from LLP withdrawal with the same amount such that the two together cancel out and don't affect the rest of the sheet.

In a typical business balance sheet, the terms Owner's Equity or Shareholders Equity are the same as Net Worth: Owner's Equity = Assets - Liabilities.

Your personal balance sheet not only shows your financial well being, but also highlights potential liabilities in the future, such as insurance needs.

Whenever a bank accepts a deposit from you, whether in a checking account, savings account, certificate of deposit (CD), or otherwise, the bank records the deposit as a liability on its balance sheet.

The company enjoys an exceptionally strong financial position as measured by an absence of liabilities, whether on balance sheet, in footnotes, or off balance sheet; and as measured by the company's ownership, or control, of high quality assets.

In 2008 when the markets took a major hit, these guarantees became major balance sheet liabilities to carriers as you can well imagine.

It is easy to give into pressure as firms with bad balance sheets scream for relief, presuming that markets don't ignore the accounting, and assume that asset cash flows are inadequate to pay for liabilities.

We'll now make sure that we continue to quote the figure net of off - balance sheet liabilities, contractual obligations and cash burn and explain that the figure we quote is as at a balance sheet date.

«When a reserve is tagged in the balance sheet as for «possible additional tax» the analyst would do well to include it among Current Liabilities, even though the company places it elsewhere...»

Liabilities are shown on the balance sheet as either current liabilities or long - term lLiabilities are shown on the balance sheet as either current liabilities or long - term lliabilities or long - term liabilitiesliabilities.

Purchasing a truck requires the business owner to put the truck on the balance sheet as an asset and any loan used for purchase becomes a liability.

Each side of the Amazon.com's balance sheet — assets as well as liabilities — totals to $ 25 billion.

Balance Sheet A financial statement that shows assets, liabilities, and net worth as of a specific date.

In striving to understand a business, managements are appraised not only as operators, but also as «resource converters» engaged in mergers and acquisitions, liquidations, spin - offs and diversifications; and also in financing and refinancing the liability side of the balance sheet.

The principal amount of a balloon - type debt such as a bond is listed on the balance sheet under long - term liabilities.

Net of all debt (including off - balance sheet liabilities), Apple commands cash or near - cash (such as receivables) of about $ 7.80 a share.

We are unable at this time to predict the ultimate amount of our liabilities because the settlement of our existing liabilities could cost more than we anticipate and we may incur additional liabilities arising out of contingent claims that have not been quantified, are not yet reflected as liabilities on our balance sheet and have not been included in the estimated range of potential distributions, such as liabilities relating to claims that have not been resolved and claims or lawsuits that could be brought against us in the future.

I am assuming that general reserves include net accruals not yet paid as of 3/31/14, i.e. those liabilities showing on the company's 10Q 2014 balance sheet that have no offsetting assets associated with them.

still appears as a balance sheet liability, so the option expiry date must have been extended.

Working capital Also known as «net current assets», working capital is the total of a firm's current, or short term, balance sheet assets minus all current liabilities.

Obligations under investment agreement contracts are recorded as liabilities on the Company's consolidated balance sheet based upon proceeds received plus unpaid accrued interest at the balance sheet date.