Extinguish

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Related to extinguishment: Early Extinguishment of Debt

Extinguish

Retire or pay off debt.

Extinguish

To cause a security to cease to exist. This especially applies to debt securities; for example, when a bond matures, it is said to be extinguished. See also: Repay.
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APB Opinion 26, Early Extinguishment of Debt (1972), stated that the criteria in APB 9 should be used to determine whether any difference between the net carrying value of the extinguished debt and the reacquisition price should be classified as extraordinary.
Extraordinary items: time to eliminate the classification
Recognizing the early extinguishment of debt in the wrong period can be the result of following the wrong authoritative literature.
SAB issued on accounting for extinguishment of debt
Formerly, debt extinguishment transactions required prominent reporting as separate line items, but this is no longer the case.
Improving Income Statement Reporting of Debt Extinguishments
The case is a landmark judgment in Australia in terms of the valuation of compensation for the extinguishment of native title.
Australia : Timber Creek judgement won't halt negotiations
13 per diluted share for fourth quarter 2014 that was negatively impacted by a charge for early extinguishment of debt.
Federal Realty reports operating results for Q4, year-end 2014
As a result of the amendment, Fly anticipates recognizing a gain on debt extinguishment of more than USD 20m in the fourth quarter of 2013.
Fly Leasing extends BOS facility
47 per share, which, as discussed below, reflects a one-time debt extinguishment expense of $26.
ViaSat sees record revenues continue
The First Circuit recently held that a Tax Court decision disallowing a couple's deduction for a qualified conservation contribution of a facade easement was an unreasonable and overly restrictive interpretation of the extinguishment provision of Regs.
Tax Court's denial of easement deduction deemed unreasonable
The results for the second quarter and the first six months of 2012 included a charge for the loss on the early extinguishment of debt of $19.
Ace drives strong sales in Q2
The extinguishment immediately releases a fine mist of water downstream, extinguishing sparks and embers without inter rupting production and greatly reduces risk of personnel injury, equipment damage and downtime.
Grecon

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