Related by context. All words. (Click for frequent words.) 76 accruals 61 Accrual 60 compensation accruals 59 accrual reversal 59 Visa indemnification 59 d Represents 58 compensation expense 58 postretirement benefit 58 incentive accruals 57 severance accruals 57 valuation allowances 57 uncollectible accounts receivable 56 LIFO accounting 56 c Represents 56 b Represents 56 LIFO inventory valuation 56 accounts receivable balances 56 actuarially determined 55 b Reflects 55 actuarial valuations 55 unamortized portion 55 OPEB expense 55 lump sum distributions 55 accrued 55 hedge ineffectiveness 55 f Represents 55 accretion expense 55 loss carrybacks 55 debt extinguishments 55 unamortized deferred 54 asset valuation allowance 54 unfunded accrued 54 asset impairment 54 retroactive reinstatement 54 doubtful accounts receivable 54 Asset Retirement Obligation 54 DAC unlocking 54 FASB #R 54 receivable balances 54 FDIC indemnification 54 intangible impairment 54 valuation allowance 54 unfavorable variance 54 intangible asset 53 LIFO inventory 53 reinsurance recoverables 53 pension curtailment 53 elective deferrals 53 LIFO adjustment 53 amortization expense 53 unbilled revenue 53 intangible assets impairment 53 NOL carryforwards 53 recoupments 53 Valuation allowance 53 c Relates 53 uncollectible reinsurance 53 non recurring 53 impacting comparability 53 remeasurement 53 b Excludes 53 b Includes 52 Transeastern JV 52 OTTI charge 52 carryforwards 52 LIFO adjustments 52 GSCT program 52 DAC unlock 52 uncollectible receivables 52 FDIC indemnification asset 52 postretirement obligations 52 IBNR reserves 52 OTTI charges 52 FAS #R 52 Asset Retirement Obligations 52 deferred 52 No. #R 52 favorably impacted 52 accretable yield 52 SFAS No.# 51 adopting SFAS #R 51 LAE reserves 51 warranty accruals 51 reasonably estimable 51 INOVA Geophysical 51 OREO write downs 51 bonus accruals 51 c Includes 51 goodwill impairment 51 FIFO inventory 51 LIFO inventory reserve 51 credit carryforwards 51 carrybacks 51 nonrecurring 51 f Reflects 51 accretion DD & 51 accrual reversals 51 Timeshare segment 51 expensed 51 postretirement 51 contingently convertible securities 51 unrealized derivative 51 aftertax charge 50 MACRS 50 disallowance 50 intangible asset impairments 50 uncollectible accounts 50 profitsharing 50 ceded reinsurance 50 unconsolidated investee 50 amortizable intangible assets 50 IBNR 50 FSP APB #-# 50 postretirement benefits 50 Rs.#cr [001] 50 nonforfeitable 50 amortization 50 stock basedcompensation 50 intercompany balances 50 Equity Investees 50 adopting FIN 50 g Represents 50 unallocated expenses 50 depreciation depletion amortization 50 receivable 50 OPEBs 50 unamortised 50 APB# 50 uncollected receivables 50 noncash accounting 50 accelerated depreciation 50 SFSB transaction 50 nonrecurring expenses 50 deferral 50 DPAC amortization 50 Unizan merger 49 FAS# R 49 SFAS# R 49 actuarial liabilities 49 Termination Benefits 49 carryforward 49 Promotions.com subsidiary 49 TEB adjustment 49 intangibles impairment 49 unbilled receivables 49 SFAS No. 49 -triseries 49 realizability 49 unamortized 49 disallowances 49 unamortized financing 49 noncurrent liabilities 49 modified coinsurance 49 exchangeable debentures 49 Surface Specialties acquisition 49 unfavorably impacted 49 MS DRG 49 Negatively impacting 49 d Reflects 49 FASB ASC #-# 49 leave encashment 49 invoiced shipment 49 NONRECURRING ITEMS 1 49 Non GAAP adjusted EBITDA 49 FAS CAS pension 49 unfavorable variances 49 foreign currency remeasurement 49 ASC #-#-# 49 loss carryforward 49 nondeductible expenses 49 translation adjustment 49 Accrued severance 49 postemployment 49 OREO valuation 49 Statement #R 48 nonvested 48 Partially offset 48 LILO transactions 48 PRE TAX OPERATING EARNINGS 48 impairment charges 48 includable 48 policyholder dividends 48 Earnout 48 adopting SFAS 48 infrequently occurring 48 NOL carryforward 48 GMDB 48 Accruals 48 Incurred 48 Positively impacting 48 Visa MasterCard antitrust 48 multiemployer defined 48 unallocated corporate 48 j Represents 48 amortizes 48 reinsurance commutations 48 Contingent Consideration 48 loss NOL carryforward 48 repricings 48 Unusual Items 48 recoverables 48 PGP Acquisition 48 AFUDC 48 LIFO inventory decrement 48 c Excludes 48 annualisation 48 adopted SFAS #R 48 disqualifying dispositions 48 nondeductible portion 48 NETg acquisition 48 pretax goodwill impairment 48 ASC #-# 48 ended September# 48 retrospectively adjusted 48 MSR impairment 48 Medicare Advantage PFFS 48 debt extinguishment 48 accounts receivable 48 excluding BIBP 48 IFRS2 48 SFAS# 48 aftertax 48 reinsurance receivables 48 estimated undiscounted 48 unamortized deferred financing 48 COLLEAGUE infusion pump 48 c Reflects 48 prioryear 48 prorations 48 accretable 48 postretirement expense 48 FAS #R expense 48 reimbursable expenses 48 noninterest expense decreased 47 pretax 47 MFB Corp 47 -Caged Bird Sings 47 currency remeasurement 47 calculate DSO 47 ceding commissions 47 OTTI 47 unevaluated properties 47 deemed uncollectible 47 unamortized discount 47 postretirement benefit expense 47 excluding nonrecurring 47 Items impacting comparability 47 alternate payee 47 Rev. Rul 47 accretion 47 Excluding nonrecurring items 47 receivables 47 THALOMID 47 noncash amortization 47 AOCL 47 Catastrophe losses 47 offhire 47 OASDI 47 Stub Period 47 reestimates 47 SFAS#R 47 EUR #,# Mio 47 intercompany eliminations 47 loss carryforwards 47 earnout payment 47 EITF #-# [001] 47 expenses LOE 47 #.#/BOE [002] 47 SEK -#.# [002] 47 Unfunded liabilities 47 Interest Expense Interest expense 47 addback 47 nonaccrual loan 47 depreciation accretion 47 adopting FAS #R 47 LIFO provision 47 Compensation Expense 47 -Edelsberg 47 revolver borrowings 47 CSRS annuity 47 SFAS #R Share 47 postretirement benefit obligations 47 non cancelable lease 47 voluntary prepayment 47 deductible goodwill impairment 47 Medicare Advantage MLR 47 Based Compensation 47 depreciable assets 47 depletion depreciation 47 Pro forma EPS 47 -Josephine Marcotty 47 asset impairments 47 Liquidated damages 47 FAS #R Share 47 Consolidated OIBDA 47 prepayment 47 Non Recurring 47 No. #R SFAS 47 calculate DSO uses 47 receivable securitization 47 postretirement benefit plans 47 preopening expenses 47 NON CASH EXPENSES 47 defeased loans 47 Goodwill impairment charge 46 client reimbursables 46 RUGs IV 46 earnings pershare 46 b Relates 46 unrealized derivative gain 46 mainline CASM excluding 46 solvency deficiency 46 operating income1 46 goodwill impairments 46 STOCK BASED COMPENSATION 46 noninterest expense 46 deferred loan origination 46 intercompany transactions 46 millioncompared 46 LIFO expense 46 FSP FAS #-# 46 PDP MLR 46 FAS#R 46 LPT Agreement 46 FSAH acquisition 46 impairment 46 affecting comparability 46 NOL utilization 46 nonrecurring items 46 unamortized debt 46 noncovered 46 #R Share Based 46 Interest expense decreased 46 Impaired loans 46 unamortized premiums 46 reinstatement premiums 46 impairment charge 46 c Calculated 46 CAD#m [002] 46 scheduled drydockings 46 Adjusted EBITDA excludes 46 FASB Interpretation No. 46 Vacation Interval sales 46 self insured retentions 46 unamortized issuance costs 46 FERS annuity 46 identifiable intangible 46 early extinguishment 46 Och Ziff Operating 46 OTTI write downs 46 promissory note receivable 46 nonroutine income 46 valuation adjustments 46 OPEB liabilities 46 nonexempt employees 46 lease terminations 46 accrued liabilities 46 unrealized derivative gains 46 ROACE 46 ALLL 46 earnout payments 46 derivative liabilities 46 Compensation Expenses 46 Petition Date 46 per dilutedshare 46 pretax noncash 46 intangible amortization 46 ascompared 46 - Adjusted [016] 46 non recourse RISPERDAL 46 unreduced 46 #R Share 46 Specified Items 46 SFAS 46 - Adjusted [028] 46 Code Sec 46 noncash goodwill 46 Preneed funeral sales 46 -Commissioner Srinagar Mehraj 46 Company noncontributory defined 46 AWP litigation 46 Roth IRA withdrawals 46 FIN #R 46 Domilens 46 currency translation 46 goodwill impairment charge 46 obsolete inventory 46 notes receivable 46 FSP #-# 46 contingent earnout 46 Reinsurance recoverables 46 withholdable payment 46 interfund transfer 46 retroactive restatement 46 LIFO inventory accounting 46 - - Net [047] 46 APB Opinion No. 46 Excluding goodwill impairment 46 aftertax gain 46 accrued expenses 46 mandatorily redeemable 46 early extinguishments 46 AFUDC equity 46 Rosebel royalty 46 adjusted EBITDAR 46 liabilities 46 intangible impairments 46 unabsorbed manufacturing 46 multiemployer 45 Claims Payable 45 FICA withholding 45 Pro forma adjustments 45 Non recurring 45 remeasurements 45 EdgeStone Funds 45 JunJing III 45 Doubtful Accounts 45 MSR valuation 45 Noninterest expense decreased 45 recharacterization 45 - Non GAAP [023] 45 depletion calculation 45 reimbursables 45 reinsurance recoverable 45 EBIT amounted 45 amortized ratably 45 PMPS brand 45 intersegment transactions 45 accumulated undistributed 45 UNUSUAL ITEMS 45 unrealized gains 45 LIFO 45 principally attributable 45 Retirement Obligations 45 OCEANE bonds 45 QUALCOMM pro forma 45 unabsorbed overhead 45 - AdjusETON 45 Rodemacher Unit 3 45 setoffs 45 CASM excluding fuel 45 ratably 45 -GUSTAV SANDSTROM 45 Defined Benefit 45 non capitalizable 45 inventories revalued 45 noncash impairments 45 nonoperating expense 45 DSMB recommended 45 Reconciling Items 45 identifiable intangible assets 45 previously unrecognized 45 intercompany loans 45 FIGA assessment 45 ofapproximately 45 FASB Statement #R 45 No. #R Share 45 operatingincome 45 Business.com Acquisition 45 EBITDAA 45 intercompany 45 SILO LILO charges 45 actuarial calculations 45 DiaMed acquisition 45 Xantic acquisition 45 LIFO reserve 45 ASSET RETIREMENT OBLIGATIONS 45 FAS CAS Pension 45 contingently issuable shares 45 -READFIELD Maine 45 % unannualized 45 reasonably determinable 45 holdback liabilities 45 SEK -#.# -#.# [003] 45 earnouts 45 WWS Divestiture 45 derivative instrument 45 nonconvertible debt borrowing 45 postretirement benefit OPEB 45 nondeductible 45 LTCHs 45 depreciable asset 45 Copano commodity 45 DSUs 45 Accelerated depreciation 45 unrealized appreciation 45 SFAS #R 45 nonroutine 45 OraTest R 45 RAPTIVA R 45 temporary impairments OTTI 45 discount accretion 45 Sales Outstanding DSO 45 noninterest expenses 45 LibertyBank Acquisition 45 Domestic Car Rental 45 Expense 45 postemployment benefits 45 BlackRock MLIM transaction 45 LTCH PPS 45 invisibles surplus 45 FUEL CHEM segment 45 unrealized hedging 45 Consolidated EBITDAR 45 receivables factoring 45 balance sheet deleveraging 45 undistributed earnings 45 nonoperating income 45 nondividend distribution 45 Tecstar Automotive Group 45 voluntary prepayments 45 #.#/diluted share 45 Accretion expense 45 Net chargeoffs 45 omecamtiv mecarbil 45 Possible Loan Losses 45 annualization 45 intangible assets 45 Extra Ordinary Items 45 unabsorbed fixed manufacturing 45 - Total Current LiabilitiDouglas H. McCorkindale 45 = Average [015] 45 DSOs 45 administrative expenses 45 FHLB advances decreased 45 EUR -#.# [001] 45 FAS# [001] 45 Diluted EPS attributable 45 Individual Annuities segment 45 Q2 FY'# 45 EUR -#.# -#.# [001] 45 adjusted EBITDAS 44 intersegment revenues 44 -Mr Devani 44 Excludes goodwill 44 Reclassifications 44 Stendal mill 44 - Adjusted [013] 44 #,#,# #,#,# Deferred [001] 44 Pro forma EBITDA 44 operating loss carryforwards 44 GovGuam retirees 44 Restricted Share 44 outstanding DSOs 44 receivables payables 44 Virulizin R 44 Real Estate Owned OREO 44 inhospital mortality 44 net chargeoffs 44 COGP 44 #.# perdiluted 44 annualizing 44 noncash 44 rent escalations 44 Separate Subordinated Notes 44 Annual Incentive Plan 44 extinguishments 44 pensionable salary 44 discontinued operations 44 amortizing 44 undistributed profits 44 amort 44 Normalized EPS 44 MIST II 44 Hardwoods LP 44 AVINZA 44 RSUs vest 44 Alico Agri 44 - Adjusted [010] 44 excludes unrealized gains 44 NATRECOR 44 postjudgment interest 44 Sensipar royalties 44 Embedded Derivatives 44 AcG 44 Remainco 44 LBDP 44 SRED 44 annuitization 44 contractual minimums 44 FICA taxes 44 Adjusted 44 FASB Statement 44 write offs 44 reinsurance cessions 44 UVIDEM 44 excludes depreciation amortization 44 noncash charge 44 ERISA § 44 payroll withholdings 44 GMIB 44 uncollectible receivable 44 UILIC 44 FERS retirees 44 ASC Topic 44 MTM adjustments 44 Contingent consideration 44 contingently convertible debt 44 Curtailment 44 EnPro consolidated 44 includible 44 receivables securitization 44 MSEK -# [001] 44 Depletion Depreciation 44 Excludes amortization 44 BPLP 44 NTD#.# USD1 44 -agreements technological obsolescence 44 excluding depreciation depletion 44 MFFO 44 cellulosic biofuel producer 44 RVUs 44 redeemable preferred stock 44 SIMPLE IRAs 44 MDP Transaction 44 securitized receivables 44 - -TINDALL 44 downward repricing 44 Accelerated vesting 44 Debt Extinguishment 44 unconsolidated joint 44 non accrual 44 CFR § #.# [006] 44 FERS retirement 44 nonqualified deferred compensation 44 Petrofund merger 44 unrealized gains losses 44 loan chargeoffs 44 intercompany indebtedness 44 OPEB obligations 44 Quality Process Improvement 44 asset impairments restructuring 44 Code Section #A 44 FIFO method 44 nonaccrual loans 44 Normalised earnings 44 uncollectable receivables 44 income teb 44 MOSAID litigation 44 Noncash 44 Predecessor Period 44 losses ALLL 44 - Adjusted [017] 44 refundings 44 reversionary bonus 44 Invested Capital ROIC 44 reclass 44 Appreciation Rights 44 reinsurance recoveries 44 allowability 44 SEK -#.# [003] 44 RSUs 44 Q2 FY# [001] 44 MSEK -# [002] 44 Haynesville Joint Venture 44 Noninterest 44 accrual status 44 elective deferral 44 Bezeq Fixed Line 44 -Celine Dion Eric Clapton 44 Deferral 44 EBITDAO 44 Asset Impairment 44 CICA Handbook section 44 Adjusted diluted 44 Unallocated expenses 44 inter segmental 44 - Adjusted [001] 44 - -Belusko 44 -Artunduaga 44 netsales 44 Canaccord Relief Program 44 BCIRG 44 RRSP withdrawals 44 substantively enacted 44 accrues 44 Adjusted EBTIDA 44 allowable deductions 44 c Consists 44 rateof 44 dealer holdback 44 chargeoff 44 Pro forma adjusted EBITDA 44 capitalizable 44 Adjusted FIFO EBITDA 43 identifiable intangibles 43 theprior 43 Iusacell Celular 43 AMF Ultra Short 43 IFRS changeover 43 excluding goodwill impairment 43 Debt Settlement Agreements 43 Convertible debenture 43 VSOE 43 Goodwill Impairment 43 Fuel Adjustment Clause 43 - Adjusted [029] 43 depreciation amortization depletion 43 noncash pretax charge 43 excludes noncash 43 average assets ROAA 43 EPIL III 43 - Adjusted [022] 43 OPEB 43 GASB Statement No. 43 commodity derivative instruments 43 loan origination fees 43 TWACS NG software 43 accelerated vesting 43 -eCenter 43 Broadspire segment 43 COLI policies 43 unabsorbed fixed overhead 43 netincome 43 executory contracts 43 intercompany receivables 43 FSP EITF #-#-# [001] 43 notional amounts 43 per MCFE 43 doubtful accounts 43 adopting IFRS 43 atneed 43 Pro Forma EBITDA 43 Lump sum 43 OSIs 43 LTCH 43 Oxy ER 43 Pharmacia Monsanto 43 #l k 43 MA PFFS 43 depreciation amortization impairment 43 non cancelable 43 intersegment eliminations 43 DIP Loan 43 postintervention 43 Denton Rawhide operation 43 Harland Clarke tradename 43 Thalomid ® 43 FAD payout ratio 43 CENG joint venture 43 copayments deductibles 43 Adjusted OIBDA excludes 43 Subpart F 43 Innovis Entities 43 Informal Agreements 43 noncash intangible 43 Performance Ratios annualized 43 Unexercised options 43 normalized FFO guidance 43 balance UPB 43 Adjusted Gaylord Hotels 43 - Loss [010] 43 d Calculated 43 Miljoner 43 Partnered Brands segment 43 intangibles amortization 43 AJCA 43 Halotron revenues 43 nine monthsended 43 phytosterol revenues 43 Dropdown Predecessor 43 - -Frode Johnsen 43 margin teb 43 Unrealised gains 43 IPSAS 43 SEK -# 43 IRC § 43 Interest accrues 43 payor reimbursement 43 Flow Through SIFT 43 Retaliatory Tax 43 noninterest bearing deposit 43 loss carryovers 43 CICA Section 43 borrowable resources 43 PTPP 43 #.#per diluted 43 Telephone Excise Tax Refund 43 Excess Cash Flow 43 accruement 43 Comparability 43 accrue 43 purchased intangible assets 43 Valeant stockholders 43 Payment SFAS #R 43 NSF OD 43 income1 43 CSRS Offset 43 nonoperating expenses 43 -Ladies Auxiliary bingo 43 Rs.#.# crores [008] 43 depletable 43 RiverSource Life 43 Deduct 43 asset impairments severance 43 VIEs 43 underlift 43 ended December# 43 Actimmune R 43 unannualized 43 RESTASIS 43 sheltered annuities 43 RUG IV 43 #,#,# #,#,# Unearned 43 copayments coinsurance 43 inherited IRAs 43 cardmember lending 43 noncash goodwill impairment 43 Exchangeable Debentures 43 Exceptional Items 43 Order Backlog 43 FASB ASC 43 - -champioship 43 MEEI 43 Accounting Guideline AcG 43 expense LOE 43 super annuation 43 actuarial valuation 43 capitated 43 Introductory teaser rates 43 CASM decreased 43 PSVT 43 technicians RadNet 43 presentence credits 43 JMP Credit 43 sublease recoveries 43 -him.I 43 realizable value 43 LIBOR resets 43 DNOI 43 Buzzard derivative 43 Expenses incurred 43 hedging derivative instruments 43 EITF Topic D 43 lodestar method 43 Managed Basis 43 quarter# 43 preacquisition 43 § 7A 43 pro forma adjusted EBITDA 43 Novogyne 43 nonaccruals 43 UAAL 43 reimbursements 43 Unamortized 43 prorata 43 Excludes 43 - Adjusted [011] 43 preneed cemetery 43 undiscounted 43 -TUMS 43 substitutional portion 43 Pro forma Adjusted EBITDA 43 MGCD# clinical trials 43 COLI 43 Defined Benefit DB 43 sheltered annuity 43 - Adjusted [024] 43 NQDC 43 Brooks Eckerd acquisition 43 Chemicals Segment 43 GVAX immunotherapy 43 Synthetic Fuel 43 Guaranteed Minimum Income 43 Non GAAP adjustments 43 Normalized EBITDA 43 Crisa acquisition 43 ninemonths ended 43 excluding depreciation amortization 43 Reimbursable costs 43 undrawn revolver 43 Assumed provision 43 Inventory Valuation 43 undiscounted cash 43 retrocessions 43 temporary impairment OTTI 43 interim condensed consolidated 42 Cortelco 42 - -NASDAQ USTR 42 Required Minimum Distribution 42 Acquired Intangible Assets 42 Payment FAS #R 42 relatedto 42 subaccounting fees 42 amortized 42 - Adjusted [034] 42 ONEOK Partners segment 42 prepetition 42 billable headcount 42 fuel CASM 42 inventory obsolescence 42 CHF #'#'# 42 escrowed funds 42 Section #/#K 42 pretax noncash charges 42 outstanding DSO 42 MetaPower International 42 MEEI litigation 42 Unfunded Liability 42 quarterended 42 prudently incurred 42 earnout provision 42 adequately collateralized 42 diluted EPS 42 discontinuation 42 ALLL ratio 42 AZASITE 42 nonaccrual 42 rebased amounts 42 Specified Investment 42 withholdings 42 Hesperion acquisition 42 transacting ATMs 42 Lump sum payments 42 AGY Asia 42 - Adjusted [019] 42 TEMI 42 Noninterest expenses 42 net realizable 42 - Non GAAP [001] 42 ASSET RETIREMENT OBLIGATION 42 DYNEPO 42 REVENUES Revenues 42 QSI segment certain 42 OC BVI 42 3Q FY# 42 Asset Impairment Charge 42 NPREIT 42 convertible exchangeable 42 Noneconomic damages 42 thefourth quarter 42 grievor 42 Fixed annuity 42 materiality threshold 42 SWDCC 42 IAROC 42 -liquid strychnine 42 Astaris joint venture 42 FSP EITF #-#-# [002] 42 receive nonforfeitable dividends 42 Fibrillex TM 42 indebtedness incurred 42 #.#/BOE [001] 42 overpayment 42 prepaids 42 generation OSV dayrates 42 Pension Adjustment 42 Kereco 42 Cleco Midstream 42 expensing 42 outlier payments 42 postpetition 42 establishing valuation allowance 42 NMHG Retail 42 Convertible subordinated debt 42 recognized ratably 42 variable annuity guarantees 42 unreduced pension 42 Urocidin TM 42 Mortgage Servicing Rights 42 Q1 #F 42 Bois d' Arc's 42 unaudited consolidated balance sheets 42 condensed consolidated balance sheets 42 secondary efficacy endpoint 42 expense disallowances 42 depletable base 42 extinguishment 42 - Adjusted [033] 42 Ps.#.# [002] 42 sales outstanding DSOs 42 noncash pretax impairment 42 -Bellevarde mountain 42 Code § #A [002] 42 Blended churn 42 EBITDAS EBITDA 42 Postretirement 42 Ps.#.# [001] 42 amortizable 42 DAC offsets 42 Expense Ratios 42 principal paydowns 42 Economic Stimulus Rebate 42 calculating distributable cash 42 Convertible Subordinated Debt 42 Operating Expenses Compensation 42 Equinix excludes 42 billable 42 Clarica brand 42 Exploration Expense 42 - Adjusted [020] 42 taxability 42 Total Leverage Ratio 42 - -Guldeniz 42 accreted value 42 nonaccrual status 42 elevated LDH 42 Carrier ARW 42 Consolidated adjusted EBITDA