Related by context. All words. (Click for frequent words.) 62 intercompany transactions 60 intercompany balances 58 intersegment 58 intercompany loans 55 intercompany indebtedness 54 unallocated corporate 54 intersegment transactions 54 Intercompany 54 intracompany 53 receivable 53 d Represents 53 unamortized deferred 52 c Represents 52 b Excludes 52 defeased loans 51 intercompany receivables 51 intercompany eliminations 51 remeasurement 51 Webb Duval Gatherers 50 b Includes 50 intangible asset impairments 50 non recurring 50 unamortized 50 c Includes 50 b Represents 50 hedge ineffectiveness 50 Futureway Communications Inc. 50 accruals 49 d Reflects 49 debt extinguishments 49 c Excludes 49 currency translation 49 f Represents 49 pension curtailment 49 intersegment revenues 49 identifiable intangible 49 Visa indemnification 49 CAD#m [002] 48 b Reflects 48 Surface Specialties acquisition 48 discontinued operations 48 early extinguishment 48 convertible subordinated 48 intersegment sales 48 unrealized derivative 48 LIFO inventory 48 Partially offset 48 g Represents 48 currency remeasurement 48 early extinguishments 47 Tecstar Automotive Group 47 unrealized derivative gains 47 LIFO accounting 47 Beverage Concentrates 47 unamortized portion 47 uncollectible accounts receivable 47 dollar denominated intercompany 47 loss NOL carryforward 47 receivables 47 unamortized financing 47 translation adjustment 47 Ultraline 47 undepreciated 47 securitization trusts 47 AGY Asia 47 credit carryforwards 47 c Reflects 47 securitized receivables 47 intangible assets impairment 47 intersegment eliminations 47 -lipid nanoparticles 47 recourse indebtedness 47 OREO valuation 47 Valuation allowance 47 Innovis Entities 46 Och Ziff Operating 46 noncash goodwill 46 intangible impairment 46 OFS BrightWave 46 undistributed earnings 46 nonrecurring 46 loss carrybacks 46 Currency translation 46 accretable yield 46 unbilled revenue 46 f Reflects 46 LIFO inventory valuation 46 currency translations 46 GC Impsat 46 unamortized discount 46 Unrealised gains 46 Unizan merger 46 amortizable 46 accounts receivable 46 accrual reversal 46 Restructuring impairment 46 Intercompany transactions 46 nonoperating 46 Seamap 46 unamortized deferred financing 46 ofapproximately 45 amortizable intangible assets 45 asset impairment 45 b Relates 45 LIFO adjustment 45 MCLP 45 FDIC indemnification 45 unrealized hedging 45 j Represents 45 Wireline segment 45 Interest expense 45 receivables payables 45 Unallocated expenses 45 accrual 45 valuation allowances 45 OTTI 45 reportable segment 45 -Gottron 45 MSEK -# [002] 45 asset impairments severance 45 impaired OTTI 45 intragroup 45 c Relates 45 unamortized debt 45 Consolidated EBITDAR 45 noncontrolling interests 45 impacting comparability 45 Equity Investees 45 Shurgard Europe 45 amortization expense 45 loss carryforwards 45 Rosebel royalty 45 OTTI charge 45 notes receivable 45 SEK -#.# [003] 45 Earnout 45 asset valuation allowance 45 Scantron segments 45 stock basedcompensation 45 Adjusted OIBDA excludes 45 convertible subordinated notes 45 receivable balances 44 - Adjusted [028] 44 collateralizing 44 carryforwards 44 unevaluated properties 44 Euro denominated 44 accretion DD & 44 Intersegment 44 prepackaged medications 44 Iusacell Celular 44 Excludes amortization 44 uncollectable receivables 44 equity investee 44 EPIL II 44 Hardwoods LP 44 unconsolidated investee 44 INOVA Geophysical 44 affecting comparability 44 unallocated expenses 44 EBIT amounted 44 marketable securities 44 nonrecourse 44 IETU 44 QSI SG & 44 nonoperating income 44 AFBS formerly Therics 44 intangibles impairment 44 receivables factoring 44 Senior Secured Term 44 deferred loan origination 44 Mayne Pharma acquisition 44 favorably impacted 44 noncash accounting 44 loss carryforward 44 doubtful accounts receivable 44 foreign currency remeasurement 44 SEK -#.# -#.# [003] 44 LILO transactions 44 accretion expense 44 EUR -#.# -#.# [001] 44 Transeastern JV 44 Xcelecom 44 USOGP 44 j Includes 44 temporary impairments OTTI 44 OSIs 44 MA PFFS 44 Ps.#.# [002] 44 noncash pretax charge 44 deferred 44 balance sheet securitizations 44 derivative instruments 44 MDP Transaction 44 FDIC indemnification asset 44 revolver borrowings 44 LIFO inventory adjustment 44 Crisa 44 exchangeable debenture 44 pretax goodwill impairment 44 Loan origination 44 c Consists 44 fiscal# 44 Filtran Microcircuits Inc. 44 junior subordinated deferrable 44 deducting royalties 44 securitized accounts receivable 44 Canexus LP 44 Drivetrain segment 43 noncash intangible 43 TA Cogen 43 investees partially offset 43 CDO financings 43 EUR -#.# [001] 43 - Non GAAP [002] 43 - Adjusted [029] 43 unamortized issuance costs 43 - SegmentPrincess Dina Mired 43 accretable 43 OTTI write downs 43 Cleartel 43 receivables securitization 43 Real Estate Owned OREO 43 consolidated VIEs 43 Ps.#.# [007] 43 BlackRock MLIM transaction 43 DJO Merger 43 #,#,# #,#,# Accounts payable 43 Filtran 43 - Adjusted [033] 43 Finsol 43 Pro forma adjustments 43 unfavorable variance 43 Therics LLC 43 impairment charge 43 unrealized gain 43 noncash impairments 43 Unallocated 43 receivable securitization 43 payables 43 Yiyang Yukang 43 c Calculated 43 ranks pari passu 43 TRY1 #.# 43 Excludes depreciation 43 Ps.2 43 DEFS 43 Accreted interest 43 Essentis 43 Other Income Expense 43 indebtedness incurred 43 carryforward 43 goodwill impairment charge 43 SEK -#.# -#.# [002] 43 GSCT program 43 intangibles amortization 43 Mayne Pharma intangible assets 43 WWS Divestiture 43 SFAS No.# 43 noncash impairment 43 Innovene operations 43 Remainco 43 restrictive covenants contained 43 ceded reinsurance 43 valuation allowance 43 Contingent consideration 43 Domilens 43 hedging derivative instruments 43 intercompany payables 43 accounted investee 43 -TUMS 43 intangible asset 43 modified coinsurance 43 Segment Profit 43 depreciation depletion amortization 43 asset impairments 43 MSR valuation 43 SILO LILO charges 42 unconsolidated 42 Acquired intangibles 42 Petition Date 42 addback 42 Lease termination 42 TOTAL OTHER INCOME EXPENSE 42 extendible revolving 42 unfavorably impacted 42 Asset impairment 42 -DL Albert Haynesworth 42 MercadoPago 42 actuarial liabilities 42 executory contracts 42 incurrence 42 Pro forma 42 consolidated VIE 42 warranty accruals 42 aftertax charge 42 severance accruals 42 -Tioman 42 Adjusted EBITDA excludes 42 SG & 42 asset impairments restructuring 42 Add subtract 42 subordinated unsecured 42 postretirement benefit 42 noncash pretax impairment 42 LIFO expense 42 mezzanine financings 42 Paperboard Packaging segment 42 EURO#.# [002] 42 SESCo acquisition 42 Intersegment eliminations 42 Copano commodity 42 prepetition 42 Ps.7 42 QSPEs 42 Chelopech Mining EAD 42 postretirement obligations 42 Pension Curtailment 42 NOL carryforwards 42 timeshare receivables 42 NETg acquisition 42 -astrolabe 42 FQ#'# 42 noncontrolling interest 42 perpetual debentures 42 securitized Timeshare notes 42 - Totgarden gnome 42 Intersegment revenues 42 unrealized depreciation 42 BlackRock LTIP shares 42 Corus Aluminum 42 VDM Specialists 42 Interest expense decreased 42 Equinix excludes 42 owned OREO 42 EBITDAA 42 Floating Contracts 42 Symphony GenIsis 42 Midstream segment 42 deferral 42 subordinated promissory notes 42 retranslation 42 Debt extinguishment 42 -blueberry barrens 42 Senior Convertible Notes 42 LSV Employee Group 42 outstanding indebtedness 42 Geomark 42 Petrosucre 42 FHLB advances decreased 42 subordinated convertible notes 42 Grupo Imsa 42 leaseback transactions 42 FSAH 42 EURO#.# [001] 42 -Josephine Marcotty 42 NOL carryforward 42 Nonrecurring items 42 levelization 42 Prepaid Processing 42 #,#,# #,#,# - [004] 42 Convertible Promissory Notes 42 deemed uncollectible 42 depreciation amortization impairment 42 PIK Notes 42 extinguishment 42 - Operating [025] 42 RWCI 42 DPAC amortization 42 Nonrecurring 42 OTTI charges 42 Ps.3 42 loans collateralizing 42 -Candra Wijaya Sigit Budiarto 42 PNMR 42 Divestitures 42 Graniz Loan 42 noncurrent liabilities 42 Than Temporary Impairments 42 CAD#.# [001] 42 mandatorily redeemable 42 promissory note payable 42 - Stave Lake 42 Than Temporarily Impaired 42 amortization 42 undrawn revolving credit 42 promissory note receivable 42 FARESTON ® 42 unamortized premiums 42 Unallocated corporate 42 Mowood 42 DIP Loan 42 NONRECURRING ITEMS 1 42 #,#,# #,#,# Accrued expenses [002] 42 consolidated balance sheet 41 depreciable assets 41 MSR impairment 41 unsecured debenture 41 NASDAQ LCAPA LCAPB 41 undrawn revolver 41 Nonregulated 41 -Caged Bird Sings 41 RUB#.# billion [004] 41 - Non GAAP [009] 41 exchangeable debentures 41 equity investees 41 Unconsolidated Real Estate 41 Generally Accepted Accounting Principle 41 QSGI offsets 41 Domestic Car Rental 41 d Excludes 41 VIEs 41 -Murabayashi 41 EUR# mn [001] 41 -Alcampo 41 goodwill impairment 41 Positively impacting 41 convertible exchangeable 41 acquisitions divestitures transfers 41 debt extinguishment 41 Laurus Master Funds 41 intangible assets 41 CLO #-# 41 securitizations 41 Significant Items 41 intercompany reinsurance 41 redeemable preferred stock 41 unconsolidated subsidiaries 41 withholdable payments 41 Divestiture 41 nonaccrual loan 41 Variable Interest Entities VIEs 41 Hardwoods USLP 41 Canbras 41 amortizing 41 SemCanada 41 - - Total [037] 41 reclass 41 covenant defaults 41 NeuCo 41 non capitalizable 41 recoverables 41 reinsurance commutations 41 Crisa acquisition 41 infrequently occurring 41 subordinated indebtedness 41 b Consists 41 PGP Acquisition 41 Essex Nexans 41 Remeasurement 41 junior subordinated debentures 41 operatingincome 41 defeasance 41 FIN #R 41 FSAH acquisition 41 nondeposit fees 41 - - [103] 41 unfavorable variances 41 EQT Midstream 41 FIN #R Consolidation 41 EBITD 41 unamortised 41 -Von Hippel Lindau 41 Reconciling Items 41 asset monetizations 41 Xantic 41 unsecured indebtedness 41 accounts receivable securitization 41 uncollected receivables 41 allocable 41 non recourse RISPERDAL 41 LIFO inventory decrement 41 FAS #R expense 41 undrawn commitments 41 nonrecurring items 41 Excludes unrealized 41 Unilin segment 41 LibertyBank Acquisition 41 SEGMENTED INFORMATION 41 notional amounts 41 impairment charges 41 - - Cash [002] 41 Ps.6 41 postretirement benefits 41 - Adjusted [025] 41 Addback Depreciation 41 noncash unrealized 41 reclassifications 41 BIBP 41 Olefins Polyolefins 41 -Barisan Alternatif 41 MINCS 41 PMPS brand 41 Equity investee liquids 41 deconsolidation 41 RUR#.#bn approx. [001] 41 prepayment 41 DAC offsets 41 - Operating [003] 41 nondeductible 41 -Batho Pele 41 compensation expense 41 voluntary prepayment 41 Supplies Distributors 41 Dropdown Predecessor 41 excluding goodwill impairment 41 Mortgage loan originations 41 unconsolidated affiliate 41 SigmaKalon acquisition 41 noncash impairment charge 41 Stendal mill 41 IBNR reserves 41 method investee 41 Subordinated Debentures 41 RECEIVABLES 41 - Adjusted [016] 41 Discontinued Operation 41 - Adjusted [022] 41 HTP segment 41 hedge counterparties 41 EnPro consolidated 41 foreignexchange 41 Custom Electrical Components 41 -Brad Dorfman editing 41 recharacterization 41 inter segmental 41 DAC unlock 41 Univeyor 41 Excluding goodwill impairment 41 n#.# [002] 41 TEB adjustment 41 Individual Annuities segment 41 subordinated notes 41 mandatorily redeemable preferred 41 Specified Items 41 NTIC consolidated 41 sale leaseback transaction 41 millioncompared 41 barrels MMBbls 41 Rosebel Royalty 41 Excludes goodwill 41 posts 3rd qtr 41 - TSANTA CLARITA Calif. 41 dealer holdback 41 intangible impairments 41 aftertax gain 41 SPHC 41 Telecomunicaciones de Puerto Rico 41 #.#mln rub [007] 41 - - [042] 41 Debt Extinguishment 41 accrued 40 noncash pretax 40 ASC Topic #-# 40 Gamecorp 40 Ilim Holding SA 40 secured debenture 40 Ambac insures 40 subordinate tranches 40 TWACS NG software 40 Refinancing Transactions 40 consolidated 40 Tasa Unica 40 unabsorbed overhead 40 TCEH 40 DTVG 40 identifiable intangible assets 40 unconsolidated joint 40 Contract Drilling 40 Timeshare segment 40 Panamax Bulk Carrier 40 reinsurance recoverables 40 Secured Facility 40 -cleveland.com 40 derivative instrument 40 Currency translation differences 40 SFAS# R 40 OFS BrightWave LLC 40 identifiable intangibles 40 unrealized gains 40 excludes unrealized gains 40 uncollectible receivables 40 -#.# -#.# -#.# [009] 40 Pro Forma Adjusted EBITDA 40 bond indentures 40 uncollateralized 40 Amortiz 40 Promotions.com subsidiary 40 flow hedges 40 operating loss carryforwards 40 Partnered Brands segment 40 amort 40 -worht 40 contingently liable 40 -Mr Devani 40 AMF Ultra Short 40 escrowed funds 40 PERH 40 SORL consolidated 40 prioryear 40 undepreciated assets 40 OPEB expense 40 profitsharing 40 totaled SEK 40 undrawn revolving 40 Vyvx advertising 40 -manes 40 - Non GAAP [019] 40 sublimit 40 nonoperating expenses 40 Bois d' Arc's 40 - Adjusted [030] 40 DonTech 40 disallowances 40 LOGIX SA 40 Excluding nonrecurring items 40 pretax 40 liquid NGL 40 Convertible Secured Notes 40 FIFO inventory 40 unconsolidated ventures 40 Derivative instruments 40 capital expenditures 40 realizability 40 Unrealised 40 - AdjusETON 40 RUB#.#bn [002] 40 Discontinued Operations 40 DiaMed acquisition 40 CompX 40 Senior Secured Debt 40 Writeoff 40 Electricity Metering 40 ended September# 40 subordinated debentures 40 nonoperating expense 40 adjusted OIBDA margin 40 Noncash investing 40 Receivables 40 #,#,# - [001] 40 uncollectible receivable 40 - - Total [058] 40 Vans Buses Other 40 Unfavorable currency 40 Excess Cash Flow 40 AcG 40 pro forma basis 40 #,#,# #,#,# -Inc. TSX PLI 40 JMP Credit 40 business acquired VOBA 40 - Loss [010] 40 Xantic acquisition 40 OxyVinyls 40 ZAR#.# [007] 40 Senior Unsecured 40 intersegment purchases 40 Segment Operating 40 indemnification obligations 40 International Liftboats 40 FAFLIC 40 - Loss [013] 40 SPN Resources 40 EPIL III 40 LIFO adjustments 40 excluding depreciation depletion 40 Segment EBIT 40 dis synergies 40 Legerity acquisition 40 TGPL 40 Licorice Products segment 40 -Juan'ya Green 40 receivable securitizations 40 OREO write downs 40 reasonably estimable 40 postretirement benefit plans 40 recharacterized 40 PMACIC 40 operating income1 40 client reimbursables 40 noninterest expense decreased 40 subordinated debt 40 Bushman Tanks 40 paydown 40 Shingle Springs Tribe 40 temporary impairments 40 IDT Carmel 40 disallowance 40 Lead Fabricating 40 Restructuring 40 reinsurance receivables 40 Senior Secured Debentures 40 Folksamerica Reinsurance Company 40 accounts receivable balances 40 acquisitions dispositions 40 Adjusted EBITDA 40 condensed consolidated 40 Qualcomm Strategic Initiatives 40 ABL revolving 40 income teb 40 Edulinx 40 Acquired Assets 40 earnout provision 40 Senior Exchangeable Notes 40 Amortized 40 - CWafer Level Optics 40 DIP Facility 40 Trico Shipping 40 netincome 40 SemCanada Crude 40 Volvo Land Rover 40 - Unaudited [001] 40 Mortgage Servicing Rights 40 Euro denominated intercompany 40 currency fluctuations 40 Components Segment 40 Deconsolidation 40 Fabricated Products segment 40 adopting SFAS #R 40 -BY LESLIE BIXLER • 40 LPT Agreement 40 aftertax 40 amortized ratably 40 partially offset 40 KEIC 40 CASH FLOW FROM INVESTING 40 - Total [022] 40 interest entity VIE 40 retroactive reinstatement 40 ChipMOS Taiwan 40 Receivable 40 -Celine Dion Eric Clapton 40 depletable 40 EITF #-# [001] 40 attached condensed consolidated 40 receivables securitization facility 40 Consolidated OIBDA 40 cash inflow outflow 40 Lasertel subsidiary 40 Futureway 40 BOLI COLI 40 Refining Segment 40 nonrecourse mortgage 40 NeedleTech 40 contingent liabilities 40 Kereco 40 Debt Settlement Agreements 40 EDULINX 40 Contingent Consideration 39 SEQUILS 39 Thomas Regout operations 39 leaseback transaction 39 extendible revolving credit 39 nondeductible portion 39 unrealized appreciation 39 Volvo Jaguar Land 39 EBIAT 39 Noninterest 39 divestiture 39 unrealized gains losses 39 Restructuring asset impairments 39 - -Belusko 39 intergroup 39 Segment 39 SWDCC 39 Term Facility 39 Purchased intangibles 39 Derivative instrument 39 Exchangeable LP units 39 Derivative Liabilities 39 - Income [002] 39 TBtu 39 - Total [025] 39 KSIN 39 Underlying EBIT 39 Regulation XXX 39 interfund 39 Unusual Items section 39 noninterest expense partially offset 39 MEP Joint Venture 39 - Loss [017] 39 Accounts receivables 39 NA Silicone 39 Senior Secured Revolving Credit 39 depreciation depletion 39 NEG Holding LLC 39 EBARA Ballard Corporation 39 #,#,#,# [002] 39 Unrealized foreign 39 Excluding discontinued operations 39 - NetTransy 39 accompanying condensed consolidated 39 Vacation Interval sales 39 contingently convertible securities 39 = Adjusted [002] 39 structurally subordinated 39 GMDB 39 incentive accruals 39 LIFO method 39 unsecured debentures 39 primarily attributable 39 Goodwill impairment charge 39 subordinated promissory note 39 EEGSA 39 reinsurance recoverable 39 FSP APB #-# 39 Senior Subordinated 39 - Total [030] 39 equity method investees 39 Inventory obsolescence 39 voluntary prepayments 39 excludes depreciation amortization 39 Colstrip Unit 4 39 - INCOME LOSS [001] 39 CIC convertible debenture 39 NMHG Wholesale 39 LIFO liquidation 39 Cumulative translation adjustment 39 Collegiate Student Loan 39 depreciation accretion 39 payables receivables 39 - - Net [047] 39 Sturm Foods 39 merchant bankcard processing 39 Goodwill impairment 39 #.#mln rub [006] 39 convertible notes 39 2Q FY# representing 39 discount accretion 39 Vitrocrisa 39 SunOpta Foods 39 = Adjusted [005] 39 -ABGL 39 valuation adjustments 39 Adjusted 39 iii Ps 39 extendible revolving term 39 NCSLT 39 subordinate lien holders 39 #,#,# #,#,# - [013] 39 BPSAG 39 - Operating [010] 39 -#,# -#,# [004] 39 withholdable payment 39 Nonoperating income 39 postretirement benefit OPEB 39 unabsorbed manufacturing 39 #,#,# #,#,# Interest expense 39 noninterest bearing deposit 39 Subpart F 39 - Adjusted [006] 39 equity accounted investees 39 securitized cardmember loans 39 nonrecurring expenses 39 noncurrent assets 39 - Loss [021] 39 -Castries St. 39 collateralized 39 Nonoperating Income Expense 39 Senior Unsecured Term 39 Scantron segment decreased 39 depletion depreciation 39 excluding unrealized gains 39 relatedto 39 RVP segment 39 Cashflows 39 depreciable asset 39 - Adjusted [008] 39 Impairment Charge 39 deconsolidating 39 EUR#.#million 39 CDFS joint ventures 39 -PROCTOR Water 39 - - [005] 39 Net chargeoffs 39 Mandatory Convertible Notes 39 Imputed interest 39 - - [015] 39 convertible debentures 39 Non GAAP Operating Margin 39 ColepCCL 39 noncash 39 loan chargeoffs 39 subsidiaries 39 Convertible Subordinated Notes 39 DTVLA 39 synthetic collateralized 39 Non Regulated 39 noncash amortization 39 Preneed funeral sales 39 Comparative Figures 39 OCEANE convertible bonds 39 NTD#.# USD1 39 consolidated balance sheets 39 escrowed proceeds 39 Consolidated Entities 39 - Net [014] 39 Capitalized Interest 39 Q1 FY'# 39 reinsurance ceded 39 - Non GAAP [024] 39 Commodity derivative 39 Asset Retirement Obligation 39 Noncash 39 XCXD 39 Maxipime 39 Senior Secured Convertible 39 Depreciations 39 excluding BIBP 39 condensed consolidated balance sheets 39 payables #,#,# #,#,# [002] 39 OCEANE bonds 39 unabsorbed fixed 39 reimbursables 39 #,#,# [031] 39 LIFO inventory reserve 39 Accounts Receivable Financing 39 NMHG Retail 39 Undrawn 39 - - [074] 39 Oxy ER 39 Privileged Access 39 inventory obsolescence 39 - Income [003] 39 MSEK -# [001] 39 - Total [012] 39 - Adjusted [015] 39 derivative liabilities 39 Interest Rate Swap 39 -#,# -#,# -#,# -#,# [001] 39 YoverY 39 - Effect [007] 39 unsubordinated debt 39 EUR# mn [002] 39 OC BVI 39 - - Net [052] 39 uncollectability 39 -Senanu 39 INCOME LOSS BEFORE INCOME 39 - INCOME BEFOREokay lang sa 39 accelerated depreciation 39 Cobalt Gordian 39 contingently convertible debt 39 netsales 39 Credit Facilities 39 sale leaseback transactions 39 #,# -BOB SANSEVERE 39 LIFO inventory accounting 39 mezzanine tranche 39 Partially offsetting 39 Operating Expense Ratio 39 accreted value 39 Noninterest expense decreased 39 excluding depreciation amortization 39 Ordinary Unitholders 39 items affecting comparability 39 Mondi Hadera Paper 39 loan originations totaled 39 convertible promissory notes 39 refranchising transactions 39 -Kibby Mountain 39 - Adjusted [034] 39 Gramercy Realty 39 proportionately consolidated 39 multicurrency revolving credit 39 SIFTs 39 FAS CAS Pension 39 - - Net [035] 39 Interest Expense Interest expense 39 Oy Ovako Ab 39 Alico Agri 39 MTI Polyfab 39 subordinated debenture 39 Foreign Currency Translation 39 Asset Impairment Charge 39 - -champioship 39 - TotaMTBC 39 nonaccrual status 39 -# -# -1 39 - - [021] 39 Accounting Guideline AcG 39 tax npat 39 revolving credit 39 adjusted2 39 structural subordination 39 JPY#.#bn [002] 39 JPY#.# billion [002] 39 Pro Forma EBITDA 39 trust preferreds 39 Competitive Wireline 39 divestitures 39 Arana Therapeutics Limited 39 NEGT 39 noncash goodwill impairment 39 dunnage bag 39 nonaccruing loans 39 reimbursable expenses 39 -Irizarry 39 excluding reimbursables 39 Restated