Related by context. All words. (Click for frequent words.) 65 Accelerated depreciation 65 asset impairment 61 asset impairments 59 pension curtailment 56 intangible asset impairments 55 amortization expense 55 leasehold improvements 55 c Excludes 55 impairment charge 54 non recurring 54 impairment charges 54 Restructuring impairment 54 inventory write downs 53 discontinued operations 53 LIFO accounting 52 pretax 52 Asset impairment 52 depreciation 52 depreciable assets 52 intangible assets impairment 52 uncollectible accounts receivable 52 LIFO inventory valuation 51 unallocated expenses 51 accruals 51 debt extinguishments 51 noncash charge 51 unabsorbed overhead 51 valuation allowances 50 f Represents 50 lease terminations 50 LIFO inventory reserve 50 inventories revalued 50 write offs 50 undepreciated 50 amortizable 50 credit carryforwards 50 accrual 50 noncash impairment charge 50 nonrecurring 50 noncash 49 d Represents 49 asset impairments severance 49 intangible assets 49 aftertax 49 valuation allowance 49 goodwill impairment charge 49 b Includes 49 expensing 49 intangible impairment 49 non capitalizable 49 LIFO adjustment 49 noncash pretax 49 asset valuation allowance 49 unamortized deferred 48 g Represents 48 intangible asset 48 retroactive reinstatement 48 carryforwards 48 amortization 48 nonrecurring items 48 c Includes 48 Groveton mill 48 favorably impacted 48 expensed 48 DAC unlock 48 net realizable 48 profitsharing 48 accretion expense 47 j Includes 47 b Excludes 47 valuation adjustments 47 goodwill impairment 47 debt extinguishment 47 unamortized portion 47 nonrecurring expenses 47 Nonrecurring 47 compensation expense 47 LIFO 47 intangibles impairment 47 unamortized financing 47 early extinguishment 47 asset impairments restructuring 47 unrealized derivative gains 47 unabsorbed manufacturing 47 LIFO expense 47 operating loss carryforwards 47 postretirement benefit 47 amortizable intangible assets 47 loss carryforwards 47 noncash impairment 47 unallocated corporate 47 intangible impairments 47 excluding goodwill impairment 47 Valuation allowance 47 carryforward 46 temporary impairments OTTI 46 preopening expenses 46 b Reflects 46 c Consists 46 noncash goodwill 46 LIFO inventory 46 c Reflects 46 unrealized hedging 46 Capital expenditures 46 depreciable asset 46 American Jobs Creation 46 unabsorbed fixed manufacturing 46 unfavorably impacted 46 noncash goodwill impairment 46 Asset Impairment 46 shutdowns asset impairments 46 acquired intangible assets 45 doubtful accounts receivable 45 NOL utilization 45 stock basedcompensation 45 Section #/#K 45 severance 45 Accelerated Depreciation 45 Stendal mill 45 currency remeasurement 45 leaseback transactions 45 carryback 45 Partially offset 45 MACRS 45 severance accruals 45 currency translation 45 diluted share 45 unamortized debt 45 f Reflects 45 capital expenditures 45 writeoff 45 Excludes amortization 45 unamortized issuance costs 45 unrealized derivative 44 depreciation depletion amortization 44 AFUDC equity 44 Excluding goodwill impairment 44 temporary impairments 44 -Josephine Marcotty 44 Non recurring 44 b Represents 44 inventory obsolescence 44 c Represents 44 partially offset 44 loss carryforward 44 asset write downs 44 - Adjusted [025] 44 identifiable intangibles 44 Timeshare segment 44 unfavorable variance 44 Intangibles amortization 44 AJCA 44 noncash impairments 44 intangibles amortization 44 loss carrybacks 44 Adjusted EBITDA excludes 44 unamortized deferred financing 44 FunTees 44 Synthetic Fuel 44 goodwill impairments 44 LIFO liquidation 44 pretax noncash 44 Segment EBIT 44 Inventory obsolescence 44 obsolete inventory 44 aftertax gain 44 OTTI charges 44 Bazet France 44 unfavorable variances 44 FDIC indemnification 43 OTTI charge 43 Intangible amortization 43 Act AJCA 43 depreciable 43 BIBP 43 Filtran 43 Excludes depreciation 43 NONRECURRING ITEMS 1 43 addback 43 Expensing 43 aftertax charge 43 identifiable intangible assets 43 unconsolidated investee 43 shortline railway 43 Surface Specialties acquisition 43 intangible amortization 43 nonutility businesses 43 - -Labyer 43 headcount reductions 43 Discontinued operations 43 noncash intangible 43 investees partially offset 43 hedge ineffectiveness 43 nonoperating expense 43 NETg acquisition 43 fiscal# 43 SFAS No. 43 accrual reversal 43 NOL carryforwards 43 ofapproximately 43 TWACS NG software 43 depreciable property 43 compensation accruals 43 LILO transactions 43 Printing Papers 43 nondeductible expenses 43 Non GAAP adjustments 43 -Musul Mosul 43 carrybacks 43 OSIs 43 equity method investees 42 FDIC indemnification asset 42 Extends 42 remeasurement 42 OxyVinyls 42 depreciation accretion 42 MFB Corp 42 divestiture 42 Thurso Quebec 42 Asset impairments 42 unrealized gains 42 nonoperating expenses 42 Discontinued Operations 42 Restructuring Charges 42 Visa indemnification 42 millionin 42 affecting comparability 42 FIFO inventory 42 PMPS 42 deductibility 42 noncash accounting 42 Qualcomm Strategic Initiatives 42 purchased intangibles 42 Excluding discontinued operations 42 b Relates 42 capitalizable 42 FASB Statement #R 42 FAS #R expense 42 unamortized 42 Restructuring 42 intersegment eliminations 42 nonroutine income 42 Business.com Acquisition 42 Debt extinguishment costs 42 unabsorbed 42 Lease termination 42 SEK -#.# -#.# [003] 42 construction AFUDC 42 dunnage bag 42 nondeductible portion 42 postretirement 42 synfuel 42 SBIC debentures 42 FIN #R 42 noncurrent assets 42 c Relates 42 Therics 41 -sky scrapers 41 Reconciling Items 41 nonoperating income 41 purchased intangible assets 41 intercompany loans 41 OPEB expense 41 Nonregulated 41 non cancelable lease 41 unevaluated properties 41 noninterest expense 41 Aon Benfield restructuring 41 - Adjusted [028] 41 excluding nonrecurring 41 FSP #-# 41 QSI segment 41 foreign currency remeasurement 41 Visa MasterCard antitrust 41 LIFO adjustments 41 Filtertek 41 postretirement benefits 41 Investing Activities Property 41 receivable securitization 41 identifiable intangible 41 OREO write downs 41 impairment 41 Unusual Items 41 CTVgm 41 -Aspiring Principals 41 Acquired Intangible Assets 41 pretax goodwill impairment 41 LIFO provision 41 -Edelsberg 41 severance outplacement 41 CoGen Lyondell 41 per dilutedshare 41 unrealized appreciation 41 Aluminum Extrusions 41 Drivetrain segment 41 DAC unlocking 41 -Caged Bird Sings 41 Excludes goodwill 41 intercompany balances 41 No. #R SFAS 41 OTTI 41 Items impacting comparability 41 equity investee 41 INVESTING ACTIVITIES Purchase 41 incentive accruals 41 amort 41 unrealized depreciation 41 securitized Timeshare notes 41 SFSB transaction 41 #.# perdiluted 41 LOSS INCOME FROM DISCONTINUED 41 Goodwill impairment 41 Pigments segment 41 LibertyBank Acquisition 41 AcG 41 Curtailment 41 Statement #R 41 temporary impairment OTTI 41 Restructuring asset impairments 41 deferred 41 Rs.#cr [001] 41 BlackRock MLIM transaction 41 intersegment transactions 41 Debt extinguishments 41 DPAC amortization 40 unabsorbed fixed overhead 40 Filtran Microcircuits Inc. 40 Noninterest expenses 40 rationalization 40 Temporary expensing 40 Impairment Charges 40 writeoffs 40 uncollectible accounts 40 Zhejiang Yuhui 40 Geoffrey Beene outlet 40 Unizan merger 40 exclude noncash 40 postretirement benefit expense 40 Amortisation 40 intercompany transactions 40 FASB #R 40 kraft paper mill 40 adjusted EBITDAR 40 - - [054] 40 adopting SFAS #R 40 undernoted items 40 loss carryovers 40 non itemizers 40 NOL carryforward 40 items affecting comparability 40 disqualifying dispositions 40 Zhaoyuan plant 40 primarily attributable 40 FASB Interpretation No. 40 contract polymer intermediates 40 early extinguishments 40 SCNI 40 kraft papers 40 - Adjusted [016] 40 sale leaseback transaction 40 - - Net [047] 40 unrealized derivative losses 40 excluding depreciation depletion 40 - - Net [028] 40 MSEK -# [002] 40 - Adjusted [013] 40 DAC offsets 40 Non GAAP Diluted EPS 40 -Ivgi 40 nonoperating items 40 deconsolidation 40 noninterest expense decreased 40 noncash writedown 40 asset dispositions 40 Preopening 40 MSR valuation 40 - AdjusETON 40 unrealized losses 40 MAGNETIX 40 dis synergies 40 product discontinuances 40 OREO valuation 40 MDP Transaction 40 -David# 40 levelization 40 containerboard mills 40 anniversaried 40 Ps.#.# [002] 40 goodwill writedown 40 accounts receivable securitization 40 ITCTransmission METC 40 Rationalization 40 coil coating 40 GSCT program 40 Unallocated corporate 40 Adjusted OIBDA excludes 40 Impairment 40 MtM gains 40 depreciation amortization 40 deductions 40 Goodwill impairment charge 40 Altivity 40 -Mr Devani 40 Termination Benefits 40 warranty accruals 40 Squamish pulp mill 40 unbilled revenue 40 Assumed provision 40 PTOI 40 Accounting Guideline AcG 40 divestures 40 Real Estate Owned OREO 40 DiaMed acquisition 40 Noncash 40 bonus accruals 40 LIFO inventory decrement 40 fuel CASM 40 administrative expenses 40 No. #R 40 noncash amortization 40 FAS #R 40 netincome 40 MSR impairment 40 Performance Polymers segment 40 expenses LOE 40 Aerostructures segment 39 Consumables Solutions 39 Queensboro sawmill 39 INOVA Geophysical 39 reinstatement premiums 39 WWS Divestiture 39 divestitures 39 RVP segment 39 unproved leasehold 39 Xantic acquisition 39 Business Combinations 39 Unlevered Cash Flow 39 acquired intangibles 39 - - [019] 39 Noncurrent assets 39 NOI excludes 39 Arlon Coated Materials 39 noninterest expenses 39 Specified Items 39 d Reflects 39 loss carryback 39 amortized 39 Intangible assets 39 #.#per diluted 39 #,#,# #,#,# Impairment 39 reissuances 39 Divested 39 #,# -Abdullah Hamoud 39 -orchitis 39 Scantron segments 39 BGSS 39 Rodemacher Unit 3 39 NOL carryback 39 TBtu 39 tax Impuesto Empresarial 39 impacting comparability 39 Harland Clarke tradename 39 HCRY 39 NOI decreased 39 - - [111] 39 adopting FIN 39 NMHG Retail 39 accrual reversals 39 reinsurance commutations 39 Asset Impairment Charge 39 LIFO inventory adjustments 39 Expenses incurred 39 Remainco 39 Spin Off Costs 39 Pharmacia Monsanto 39 Other Income Expense 39 OREO properties 39 contingently convertible securities 39 Hemlo Ontario 39 realizability 39 Nonrecurring items 39 - Non GAAP [023] 39 client reimbursables 39 Ps.#.# [007] 39 Jimmy'Z concept 39 NOLs 39 QSI segment certain 39 accretion DD & 39 Curtailment gain 39 timberland disposals net 39 restructuring 39 RCOP 39 Pretax 39 - - Total [037] 39 Asset Retirement Obligations 39 refranchising transactions 39 AGY Asia 39 unconsolidated subsidiaries 39 SunPower incurs amortization 39 - Adjusted EBITDA [001] 39 Fazenda Nova Mine 39 Hypernex assets 39 IBNR reserves 39 modified coinsurance 39 Incurred losses 39 operatingincome 39 - Adjusted [001] 39 amortization #,#,# 39 EITF #-# [001] 39 TOTAL EXPENSES 39 Thann France 39 Bouchard Hébert 39 - - [088] 39 Specialty Chemicals segment 39 Unallocated Corporate 39 noncash pretax charge 39 SmartCertify 39 intercompany 39 SILO LILO charges 39 Noninterest expense decreased 39 TEB adjustment 39 Tax Attributes 39 Barocycler instruments 39 accumulated depreciation 39 Interest expense decreased 39 Consists primarily 39 Alcott Routon intangible assets 39 adjusted EBITDAS 39 -By DON HUNTER 39 unconsolidated investments 39 #,#.# #,#.# Intangible assets 39 unabsorbed fixed 39 -Celine Dion Eric Clapton 39 Adjusted diluted 39 acquisitions dispositions 39 undistributed earnings 39 polyurethane intermediates 39 depreciable real estate 39 - - Net [031] 39 Normalized EPS 39 Tasa Unica 39 - - [124] 39 - INVESTING ACTIVITIES [004] 38 excludes noncash 38 Unallocated expenses 38 depreciation depletion 38 unrealized derivative gain 38 unrealized 38 - - [021] 38 LIFO reserve 38 accretable 38 Equity Investees 38 SBIC leverage 38 Asset Backed Commercial 38 Containerboard Packaging 38 CASM decreased 38 Maritech 38 Amortization 38 Hwada 38 adopting FAS #R 38 SFAS No.# 38 - Adjusted [003] 38 CRCE 38 FAS# R 38 nine monthsended 38 deductible goodwill impairment 38 Partnered Brands segment 38 Pictou pulp mill 38 Debt Extinguishment 38 EnPro consolidated 38 cokemaking 38 Munich Perlach 38 DKK #m 38 unrealized gain 38 ITCTransmission 38 IAROC 38 j Represents 38 EURO#.# [001] 38 negatively impacted 38 Hengdali facility 38 deferred loan origination 38 MDS Proteomics 38 SG &A; 38 SFAS 38 intersegment 38 Oilseeds Processing 38 Corus Aluminum 38 Domestic Car Rental 38 LOCOM adjustment 38 QSPEs 38 refranchised 38 Fab 3E 38 -# -# -1 38 -worht 38 Adjustments Inventory 38 unproved properties 38 Mucuri 38 Photowatt France 38 Operating expenses 38 NeedleTech 38 adopting SFAS 38 ASSETS Property 38 hedging derivative instruments 38 -Brad Dorfman editing 38 TECO Guatemala 38 depletable 38 SPN Resources 38 Reported Unaudited Condensed 38 substantively enacted 38 NA Silicone 38 offhire 38 - - [041] 38 Depreciation depletion accretion 38 nonoperating 38 Disposal Activities 38 Olefins Polyolefins 38 Interest expense 38 Radio Frequency Components 38 expense LOE 38 unproved acreage 38 Harland Acquisition 38 uncollectible receivables 38 BETR 38 revolver borrowings 38 Than Temporary Impairments 38 EBITDAF 38 -NASDAQ AMTC AMTCP 38 extinguishment 38 Unallocated Expenses 38 owned OREO 38 FAS CAS pension 38 - -champioship 38 Excluding nonrecurring 38 - -Anant Gadgil 38 Clarica brand 38 - -Guldeniz 38 - CASH FLOWS [012] 38 Impairment Charge 38 prioryear 38 balance sheet deleveraging 38 LIFO inventory accounting 38 goodwill amortization 38 Adjusted EBITDAR 38 depletion depreciation 38 ascompared 38 deferral 38 unconsolidated affiliates 38 continuingoperations 38 - Impairment 38 Mortgage Servicing Rights 38 APB# 38 unconsolidated affiliate 38 - - [066] 38 - Adjusted [030] 38 Variable Interest Entities VIEs 38 sale leaseback 38 intercompany eliminations 38 Realized gains 38 excludes unrealized gains 38 Individual Annuities segment 38 AFUDC 38 Less Accumulated depreciation 38 CASM excluding 38 #.#/diluted share 38 prorata 38 Pro forma EPS 38 - -Bredbury 38 JasmineSola brand 38 Excluding 38 amortize intangible assets 38 EURO#.# [002] 38 - - Net [007] 38 Motorized RV 38 Spheral Solar 38 MTI PolyFab 38 Catastrophe losses 38 SFAS#R 38 Depreciation Amortization Taxes 38 Electrochem Commercial Power 38 - Operating [029] 38 equity investees 38 - Adjusted [024] 38 - Adjusted [010] 38 - Adjusted [017] 38 Non GAAP adjusted EBITDA 38 Innovis Entities 38 principally attributable 38 Excluding nonrecurring items 38 Movado boutiques 38 COLLEAGUE infusion pumps 38 translation adjustment 38 OTTI write downs 38 NSF OD 37 Items excluded 37 Promotions.com subsidiary 37 Astaris 37 postretirement benefit plans 37 - Adjusted [006] 37 Cleco Midstream 37 MA PFFS 37 iii Ps 37 Polo Jeans Company 37 receivable balances 37 .1 .1 37 - - [097] 37 MSR hedging 37 - - Net [033] 37 commodity derivative instruments 37 Excludes 37 Discontinued Businesses 37 #,#,# Accumulated depreciation 37 operating income1 37 - -TINDALL 37 EUR#.#million 37 SFAS# R 37 Depletion Depreciation 37 Bushman Tanks 37 Newstec 37 CDFS dispositions 37 reinvestments 37 - -Grabarkiewicz 37 impairments 37 loan paydowns 37 EBIAT 37 Krotz Springs refinery 37 Restruct uring 37 #Q# Brasil Telecom 37 soft alloy extrusion 37 Vacation Interval sales 37 uncollectible reinsurance 37 INVESTING ACTIVITIES Purchases 37 accelerated vesting 37 SEK -# 37 Chemicals Segment 37 ended September# 37 3Q FY# 37 currency translations 37 - - Total [002] 37 Panamax Bulk Carrier 37 drilling recompletions 37 Noncash compensation 37 - Adjusted [022] 37 Impairments 37 Normalised earnings 37 preacquisition 37 recourse indebtedness 37 NGL fractionation 37 option expensing 37 CASM excluding fuel 37 Futureway Communications Inc. 37 Comparable EBITDA 37 asset disposals 37 -Brookfield Asset Management BAMa.TO 37 lump sum distributions 37 MIBRAG 37 Kasco segment 37 CICA Handbook section 37 OTHER ITEMS 37 defeased loans 37 #R Share Based 37 Consolidated EBITDAR 37 CAD#m [002] 37 farmstead exclusion 37 noncash pretax impairment 37 Tecstar Automotive Group 37 NonInterest income 37 pretax noncash charges 37 Kulim Malaysia 37 FROM INVESTING ACTIVITIES Purchases 37 uncollectable receivables 37 establishing valuation allowance 37 Pro forma adjustments 37 - Adjusted [009] 37 Write downs 37 - Operating [027] 37 Xantic 37 nonutility 37 railcar deliveries 37 amortization# 37 ninemonths 37 Timberland disposals net 37 KapStone 37 convertible subordinated notes 37 SFAS# 37 capitalized preacquisition cost 37 accretable yield 37 Smart Shirts 37 - Segment [005] 37 Discontinued operation 37 Consolidated OIBDA 37 9MW capacity 37 -disc protrusion 37 Mayne Pharma intangible assets 37 paperboard mills 37 LAE reserves 37 AMT disallows certain 37 Taco Cabana restaurants 37 retrospectively adjusted 37 - - Earnunderwent resection 37 cellulosic biofuel producer 37 Och Ziff Operating 37 Lilly ICOS joint venture 37 - - [067] 37 Impairment Losses 37 CapEx 37 - - Nforecaddie 37 disallowances 37 NOPAT 37 Celgar mill 37 - Adjusted [019] 37 - Adjusted [011] 37 UNUSUAL ITEMS 37 - - Net [051] 37 MNOK #.# 37 Writeoff 37 Goldcross Cycles 37 millioncompared 37 Nonoperating 37 Capitalized 37 Hengdali 37 Earnings Excluding Specified 37 Jobs Creation Act 37 partly offset 37 PPGTP 37 hardboard siding claims 37 Grupo Imsa 37 nondeductible 37 Onshore Downstream 37 Kelfield Street 37 -Soft soled shoes 37 nonoperational 37 Paperboard Packaging segment 37 sublease recoveries 37 amortization EBIDTA 37 CENVAT credit 37 Significant Items 37 Huckabay Ridge facility 37 mostly nonbranded 37 intersegment revenues 37 undistributed profits 37 contractual minimums 37 applied prospectively 37 depreciable tangible 37 - Adjusted [012] 37 ethane rejection 37 Acergy Piper 37 Liquid Container 37 Hesperion acquisition 37 Tackama 37 discount accretion 37 Wireline segment 37 fiscal year# 37 COLI 37 prepaids 37 Pro forma net 37 PictureMe Portrait Studio 37 intersegment sales 37 unconsolidated investees 37 #,#,# #,#,# Deferred [001] 37 tax 37 ABL revolving 37 - -SNRE 37 Lasertel subsidiary 37 mainline CASM excluding 37 4Q FY# 37 - Non GAAP [027] 37 - - Net [055] 37 Vinyls segment 37 - - NetGranara 37 CENG joint venture 36 IPRD 36 leaseback 36 business acquired VOBA 36 Commodity Margin 36 multiemployer defined 36 goodwill intangible 36 accounts receivable balances 36 Intangible assets amortization 36 SEK -#.# [002] 36 reinvestment 36 Accrual 36 Accounting Guideline 36 Adjustments Restructuring 36 - Non GAAP [015] 36 - - [042] 36 OREO 36 Caraustar Industries 36 noncash unrealized 36 Comparable FFO 36 Adjusted EBT 36 adjusted OIBDA margin 36 SILO transactions 36 expenses 36 Amanda Farinos dines anonymously 36 PMPS brand 36 Bois d' Arc's 36 -Candleford 36 writedown 36 Performance Coatings segment 36 Hawesville KY 36 loss NOL carryforward 36 preacquisition costs 36 Negatively impacting 36 - - Income [029] 36 Investing Activities Purchase 36 ClearLab 36 Extending 36 -PowerRating VIA.B 36 Transferred Assets 36 NMHG Wholesale 36 strategic reallocations 36 Imputed interest 36 Decorative Products 36 b Consists 36 Noninterest expense totaled 36 Vyvx Advertising Distribution 36 non gaap 36 CICA Handbook Section 36 - - [029] 36 Extend 36 forecasts typically exclude 36 depletable base 36 - Adjusted [029] 36 #,#.# #,#.# Property 36 Art's Way Scientific 36 Accretion expense 36 Equinix excludes 36 Tax Incentives 36 - - Non GAAP [007] 36 Noncurrent deferred income 36 Discontinued Operation 36 SNITS 36 thefourth quarter 36 expenses totaled Ps 36 Intangible assets Goodwill 36 taxes EBDDT 36 kraft mill 36 Divestiture 36 thequarter ended 36 - - Income [016] 36 - - Net [003] 36 EUR -#.# [001] 36 KETRA 36 linerboard mill 36 Fully diluted earnings 36 Q4 F# 36 - - Income [019] 36 Deduct 36 Merplas 36 FAS# [001] 36 leasehold improvements net 36 LOE decreased 36 expense# [002] 36 #,# ADMTs 36 unconsolidated joint ventures 36 per MCFE 36 Iceland Latvia Lithuania 36 - - [035] 36 Amortized 36 nonrecourse mortgage 36 deduction 36 Adjusted EBITDA 36 Incurred 36 mergers consolidations 36 - - Total [007] 36 Remeasurement 36 depreciations 36 MSEK -# [001] 36 - Adjusted [033] 36 automotive castings 36 PGP Acquisition 36 undepreciated assets 36 Stablex 36 ESPPs 36 - SegmentPrincess Dina Mired 36 Economic Stimulus Rebate 36 VIEs 36 unamortised 36 refranchising 36 - - [049] 36 netsales 36 - Adjusted [020] 36 SFAS #R 36 SG & 36 EBITDAA 36 Interest expense net 36 prorations 36 non CDFS 36 diluted EPS 36 Mainline CASM excluding 36 Leisura 36 postemployment 36 Provident Upstream 36 condensed consolidated statements 36 ELIOKEM 36 Lodging Reported EBITDA 36 adjusted EBITDA 36 Intangible asset 36 prepayment