CFAT


Also found in: Acronyms.

CFAT

Cash Flow After Taxes

In accounting, a measure of a company's cash flow after all taxes are paid. It is calculated by taking the net income and adding back in the value of all non-cash expenses, notably amortization and depreciation. Publicly-traded companies with a high cash flow after taxes are in a better position to distribute cash dividends than those with a low cash flow after taxes. In addition to this, it is also used as a measure of general performance and financial health.
References in periodicals archive ?
Almost a century after the commissioning of the CFAT study of teacher education (Learned & Bagley, 1920), there remains much uncertainty about the appropriateness or efficacy of using student scores on various measures of attainment.
ACA's members own and operate paint, coatings, resin, and chemical manufacturing facilities that are potentially subject to the CFATS provisions, and many ACA members have previously submitted top screens identifying chemicals of interest and have been assigned preliminary or final tiers by the department.
CFATS program advisors will also be working closely with the Coast Guard's Maritime Transportation Security Act program advisors to coordinate their antiterrorism efforts to protect U.
The provisions of CFATS impose a series of mandatory security obligations on covered facilities.
ACA's members own and operate paint, coatings, resin, and chemical manufacturing facilities that are potentially subject to the CFATS provisions, and under DHS's statutory authority, many ACA members have submitted top screens identifying chemicals of interest and have been assigned preliminary or final tiers by the department.
statutory authority for the CFATS program for another year, through
ACA's members own and operate paint, coatings, resin, and chemical manufacturing facilities that are potentially subject to the CFATS provisions, and under CFATS' statutory authority, many ACA members have submitted top screens identifying chemicals of interest and have been assigned preliminary or final tiers by the department.
Throughout 2014, ACA repeatedly urged Congressional passage of a multi-year CFATS reauthorization bill.
If DHS adopts ACA's suggested change--one which was supported in comments submitted by the Aluminum Association--this could potentially exclude certain categories of aluminum pigment from DHS's purview and thus limit the scope of CFATS coverage for coatings facilities.
The "Protecting and Securing American Chemical Facilities from Terrorist Attacks Act of 2014" would reauthorize the CFATS program until 2018, improve management practices and whistleblower protections, and simplify reporting and information sharing.
In its comments, ACA echoed DHS own recognition that the wider sharing of CFATS data with non-DHS personnel sets up a potential conflict with the requirements inherent in CFATS to closely protect the same data from disclosure to personnel who are not cleared for that information and who may not have an articulable need to know.