CVS said the decrease reflects a $325 million decline in operating profit and $187 million in losses on pension settlements, partially offset by the absence of a $101 million loss on early debt extinguishment
in the year-ago period.
02 per diluted share charge from early debt extinguishment
at the parent company.
The Case of Gains/Losses from Early Debt Extinguishment
," Accounting Review, November 2014, http://bit.
Factoring in the $521 million hit from early debt extinguishment
, year-to-date pretax income edged up just 0.
GAAP earnings per share from continuing operations for the second quarter of 2011 included a loss from early debt extinguishment
05 per share - were related to facility closures, asset impairment, a litigation settlement and early debt extinguishment
The make-whole payment will be recorded as a loss on early debt extinguishment
in second quarter of 2012.
5 million pretax charge for early debt extinguishment
, as well
6 million pretax loss on early debt extinguishment
and a $100,000 credit associated with restructuring costs.
98 per share, including amortisation of coal supply agreements and early debt extinguishment
costs, for full year 2010.
to reduce its operating loss for the second quarter and first half of fiscal 2006, it took a onetime gain on early debt extinguishment
to move the bottom line into the black for both periods.
9 million a year earlier (which excludes an $800,000 charge related to early debt extinguishment
and a $100,000 gain on the sale of real estate--both after-tax).