Commercial & Industrial Income Statement Tags
Income statement tags have quarter, year_to_date and annual period types.
| Name | Tag | Category | Definition |
|---|---|---|---|
| Revenue | Revenue | Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). | |
| Cost of Revenue | CostOfRevenue | The aggregate cost of goods produced and sold and services rendered during the reporting period. | |
| Cost of Revenue, Non-Cash | CostRevenueNonCash | Aggregate depreciation, depletion and amortization expense in the current period for the cost of tangible assets, intangible assets, or depleting assets directly related to goods produced and sold during the reporting period. | |
| Gross Profit | GrossProfit | Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. | |
| Selling, General and Administrative | SellingGeneralAdministrative | Operating Expenses | The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. |
| Research and Development | ResearchDevelopment | Operating Expenses | The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. |
| Exploration | Exploration | Operating Expenses | Exploration expenses (including prospecting) related to the mining industry would be included in operating expenses. Exploration costs include costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of mineral reserves. Exploration expenses (including prospecting) related to oil and gas producing entities and would be included in operating expenses of that entity. Costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of containing oil and gas reserves, including costs of drilling exploratory wells and exploratory-type stratigraphic test wells. Exploration costs may be incurred both before acquiring the related property (sometimes referred to in part as prospecting costs) and after acquiring the property. Principal types of exploration costs, which include depreciation and applicable operating costs of support equipment and facilities and other costs of exploration activities, are: (i) Costs of topographical, geographical and geophysical studies, rights of access to properties to conduct those studies, and salaries and other expenses of geologists, geophysical crews, and others conducting those studies. Collectively, these are sometimes referred to as geological and geophysical or "G&G" costs. (ii) Costs of carrying and retaining undeveloped properties, such as delay rentals, ad valorem taxes on properties, legal costs for title defense, and the maintenance of land and lease records. (iii) Dry hole contributions and bottom hole contributions. (iv) Costs of drilling and equipping exploratory wells. (v) Costs of drilling exploratory-type stratigraphic test wells. |
| Depreciation, Depletion and Amortization | DepreciationDepletionAmortizationExpense | Operating Expenses | The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production. |
| Restructuring and Impairment Charges | RestructuringImpairmentChargesIncomeOpEx | Operating Expenses | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period included in operating expenses. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). |
| Nonrecurring and Special Charges | NonrecurringSpecialChargesExpense | Operating Expenses | The total amount of expenses recognized during the period not separately disclosed that are nonrecurring in nature. |
| Excise and Sales Taxes | ExciseSalesTaxesExpense | Operating Expenses | The amount of excise and sales taxes included in operating expenses. Includes excise taxes, which are applied to specific types of transactions or items (such as gasoline or alcohol); and sales, use and value added taxes, which are applied to a broad class of revenue-producing transactions involving a wide range of goods and services. |
| Other Taxes | OtherTaxesExpense | Operating Expenses | Taxes, excluding payroll, income and excise taxes, if not included elsewhere, that could include production, real and personal property, and other selling and distribution-related taxes. |
| Other Operating Expenses | OtherOperatingExpenses | Operating Expenses | The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation. |
| Total Operating Expenses | TotalOperatingExpenses | Operating Expenses | Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. |
| Operating Income | OperatingIncome | The net result for the period of deducting operating expenses from operating revenues. | |
| Interest Expense | InterestExpense | Other Income (Expense) | The cost of borrowed funds accounted for as interest that was charged against earnings during the period. |
| Interest and Investment Income | InterestInvestmentIncome | Other Income (Expense) | Income derived from investments in debt securities and on cash and cash equivalents the earnings of which reflect the time value of money or transactions in which the payments are for the use or forbearance of money. |
| Restructuring and Impairment Charges | RestructuringImpairmentCharges | Other Income (Expense) | The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period included in other income (loss). Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). |
| Gain (Loss) On Sale | GainLossOnSaleIncome | Other Income (Expense) | The gains (losses) included in earnings resulting from the sale or disposal of assets. |
| Gain (Loss) On Derivatives | GainLossDerivatives | Other Income (Expense) | Net Increase or Decrease in the fair value of the derivative or group of derivatives included in earnings. |
| Foreign Currency Gain (Loss) | ForeignCurrencyGainLoss | Other Income (Expense) | The aggregate foreign currency transaction gain (loss) (both realized and unrealized) included in determining net income for the reporting period. Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. For certain enterprises, primarily banks, that are dealers in foreign exchange, foreign currency transaction gains (losses) may be disclosed as dealer gains (losses). |
| Equity In Affiliates (Pre-Tax) | EquityAffiliatesPreTax | Other Income (Expense) | The income (or loss) from investments made under the equity method reported on a pre-tax basis. |
| Other Income (Expense) | OtherExpenseIncome | Other Income (Expense) | The aggregate amount of other nonrecurring expenses, not previously categorized, that are infrequent in occurrence or unusual in nature. |
| Total Other Income (Expense) | TotalOtherIncomeExpense | Other Income (Expense) | The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). |
| Income Before Income Taxes | IncomeBeforeIncomeTaxes | This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments (pre-tax), but before income taxes, extraordinary items, income or loss from equity method investments (after-tax) and noncontrolling interest. | |
| Income Taxes | IncomeTaxes | The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. | |
| Discontinued Operations | DiscontinuedOperations | Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. | |
| Equity In Affiliates | EquityInAffiliates | Income (or loss) from investments made under the equity method. | |
| Extraordinary Items | ExtraordinaryItems | Net of tax amount of gain (loss) classified as extraordinary item, including amount attributable to noncontrolling interests. | |
| Consolidated Net Income (Loss) | ConsolidatedNetIncomeLoss | The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. | |
| Noncontrolling Interest | NoncontrollingInterestIncome | Amount of Net Income (Loss) attributable to noncontrolling interest. | |
| Preferred Stock Dividends Declared | PreferredStockDividendsDeclared | The aggregate value of preferred stock dividends declared. | |
| Other Adjustments to Income | OtherAdjustmentsIncome | Other adjustments necessary to derive net income apportioned to common stockholders. | |
| Net Income (Loss) Attributable to Common Shareholders, Basic | NetIncomeLossAttributableCommonShareholders | Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period). | |
| Dilution Adjustments | DilutionAdjustments | Adjustments to arrive at the net income available to shareholder on a fully-diluted basis. | |
| Net Income (Loss) Attributable to Common Shareholders, Diluted | NetIncomeLossAttributableCommonShareholdersDiluted | Net Income or Loss Available to Common Stockholders plus adjustments resulting from the assumption that dilutive convertible securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions. | |
| Basic Earnings Per Share | BasicEarningsPerShare | The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. | |
| Diluted Earnings Per Share | DilutedEarningsPerShare | The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. | |
| Basic Shares Outstanding | BasicSharesOutstanding | Number of basic shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. | |
| Diluted Shares Outstanding | DilutedSharesOutstanding | The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. | |
| Common Stock Dividends Declared | CommonStockDividendsDeclared | Aggregate dividends declared during the period for each share of common stock outstanding. | |
| Excise and Sales Taxes | ExciseSalesTaxes | Parenthetical | The amount of excise and sales taxes included in sales and revenues, which are then deducted as a cost of sales. Includes excise taxes, which are applied to specific types of transactions or items (such as gasoline or alcohol); and sales, use and value added taxes, which are applied to a broad class of revenue-producing transactions involving a wide range of goods and services. |