References in periodicals archive
?
29--namely, that CareFusion is consulting with the SEC about its accounting policy for sales-type leases in its Pyxis medication and supply dispensing product lines.
30 the lessor owned 991 aircraft, with 11 more classified as finance and sales-type leases, while providing fleet management services on another 99.
98, Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases.
The gain was the result of recognizing the fair value of containers and direct financing and sales-type leases in excess of their book value exchanged for TMCL's common shares at the time of the transaction.
The new credit rating category affords some flexibility while the company mitigates the negative impact to free cash flow generation through the intermediate-term from a significant cash outlay dedicated to capitalizing customer equipment on the balance sheet resulting from the shift to operating-type leases from sales-type leases in the U.
As previously reported, during the third quarter of fiscal 2006, the company identified that certain lease extensions classified as sales-type leases should have been classified as operating leases and determined it appropriate to restate its financial statements for the years ending June 30, 2004 and 2005, and the first half of fiscal 2006.
With the completion of management's review of its accounting for lease extensions accounted for as sales-type leases, and following consultation with the Office of the Chief Accountant of the SEC, the Company has determined that its method for accounting for sales-type leases is in accordance with generally accepted accounting principles and Statement of Financial Accounting Standards No.
subsidiary were incorrectly accounted for as sales-type leases, rather than operating leases.
In a current Report on Form 8-K dated May 26, 2006, the Company reported the change in accounting firms, advice from PwC that its position with respect to accounting for lease extensions as sales-type leases differs from the Company's historical method and updated its disclosure regarding the ongoing review and analysis of accounting matters.
In addition, proceeds from sales of lease property and sales-type leases were reported as operating cash flows instead of as investing cash flows.
Approximately 3 percent of the company's first-quarter revenue related to sales-type leases.
The complaint related to Hypercom's restatement of its financial statements for the first three quarters of 2004 because certain terminal leases generated by a Hypercom subsidiary in the United Kingdom were accounted for as sales-type leases, rather than operating leases.
Financial browser
?
- ▲
- Sales literature
- sales load
- sales mix
- Sales Per Share
- sales per square foot/metre
- sales potential
- sales price
- sales promotion
- sales promotion and merchandising
- sales representative
- sales response
- Sales Return
- sales revenue
- Sales tax
- sales territory
- Sales to Cash Flow Ratio
- sales to fixed assets ratio
- sales volume
- sales, general, and administrative expenses
- salesmanship
- sales-per-employee ratio
- salesperson
- sales-revenue maximization
- sales-revenue variance
- Sales-type lease
- Sales-Type Leases
- Sallie Mae
- Salmonella
- Salomon Brothers Non-U.S. Dollar World Government Bond Index
- Salomon Brothers World Equity Index
- Salong
- Salt Name
- Saltus
- Salvadoran Colon
- salvage value
- Sam Walton
- Same Day Funds
- Same Store Sales
- Same-Day Funds Settlement
- same-day substitution
- Sammarinese Lira
- sample
- sampling
- Samsarah
- Samuel Waksal
- Samurai bond
- Samurai market
- San Francisco Stock and Bond Exchange
- Sanar
- Sanchi
- sandbag
- ▼
Full browser
?
- ▲
- sales, general, and administrative expenses
- sales, general, and administrative expenses
- Sales, Inventory and Operations Planning
- Sales, Marketing and Services Group
- Sales, Marketing, Consulting
- Sales, Marketing, General and Administrative
- Sales, Operations & Financial Planning
- Sales, Operations, and Inventory Planning
- Sales, Quality and Service
- Sales, Service and Distribution
- Sales, Service, Spare parts supply and Survey
- Sales, Showroom, Service, Stockyard
- Sales, Soupy
- Sâles, Switzerland
- Sâles, Switzerland
- Sâles, Switzerland
- Sâles, Switzerland
- Sales, Trading & Logistics
- Sales, Use and Withholding
- Sales-Based Ordering
- Sales-Diffusion Index
- Sales-Ledger
- sales-per-employee ratio
- sales-revenue maximization
- sales-revenue variance
- sales-to-capital-employed ratio
- Sales-to-Cash-Flow Ratio
- Sales-to-Cash-Flow Ratios
- Sales-to-Order International Frame Relay
- Sales-type lease
- Sales-Type Leases
- Sales/Service Bill-Of-Materials
- salesclerk
- salesclerk
- salesclerk
- salesclerk
- salescritter
- Salesforce as a Lifestyle
- Salesforce for Google AdWords
- Salesforce Lightning Design System
- Salesforce Object Query Language
- Salesforce Object Search Language
- Salesforce Philanthropy Cloud
- Salesforce.com
- salesgirl
- salesgirl
- salesgirls
- Salesian
- Salesian English Language Centre
- Salesian Missionaries of Mary Immaculate
- Salesian Pastoral Youth Service
- Salesian Sisters, Daughters of Mary Help of Christians
- Salesian Society Incorporated
- Salesian Youth Movement
- Salesians
- Salesians of Don Bosco
- Salesians of Don Bosco
- salesite
- salesladies
- saleslady
- saleslady
- ▼