US GAAP Glossary

A

• Absolute Priority Doctrine in US GAAP
• Accident Year in US GAAP
• Accounting Change in US GAAP
• Accounting policies in US GAAP
• Accounting Principles Board (APB) in US GAAP
• Accounting Standards Codification (ASC) in US GAAP
• Accounting standards in US GAAP
• Accretable Yield in US GAAP
• Accretion Expense in US GAAP
• Accrual accounting in US GAAP
• Accrued expenses in US GAAP
• Accumulated Benefit Obligation in US GAAP
• Accumulated Eligibility Credits in US GAAP
• Accumulated Plan Benefits in US GAAP
• Accumulated Postretirement Benefit Obligation in US GAAP
• Accumulation Phase in US GAAP
• Acquiree in US GAAP
• Acquirer in US GAAP
• Acquisition by a Not-for-Profit Entity in US GAAP
• Acquisition Costs in US GAAP
• Acquisition Date in US GAAP
• Acquisition of Properties in US GAAP
• Acquisition, Development, and Construction Arrangements in US GAAP
• Active Market in US GAAP
• Active Plan Participant in US GAAP
• Active Use of the Property in US GAAP
• Activities in US GAAP
• Actual Return on Plan Assets (component of net periodic postretirement benefit cost) in US GAAP
• Actual Return on Plan Assets Component (of net periodic pension cost) in US GAAP
• Actual-Income-Available Method in US GAAP
• Actuarial Asset Value in US GAAP
• Actuarial Calculation Date in US GAAP
• Actuarial Calculation in US GAAP
• Actuarial Cost Method in US GAAP
• Actuarial Funding Method in US GAAP
• Actuarial Gain or Loss in US GAAP
• Actuarial Present Value in US GAAP
• Actuarial Present Value of Accumulated Plan Benefits in US GAAP
• ADC Arrangements in US GAAP
• Adequate Compensation in US GAAP
• Administrative Expenses in US GAAP
• Administrative Service Arrangement in US GAAP
• Advance Payments in US GAAP
• Advance Refunding in US GAAP
• Advance Royalty in US GAAP
• Advances in US GAAP
• Affiliate in US GAAP
• Affiliated Entity in US GAAP
• Agency Transaction in US GAAP
• Agent in US GAAP
• Agricultural Cooperative in US GAAP
• Agricultural Producers in US GAAP
• Air Carrier in US GAAP
• Airframe in US GAAP
• Airframe Modifications in US GAAP
• Airworthiness in US GAAP
• All-in-One Hedge in US GAAP
• Allocated Contract in US GAAP
• Allocated Shares in US GAAP
• Allowable Costs in US GAAP
• Allowance for Funds Used during Construction in US GAAP
• Allowed Claim in US GAAP
• Alternative Minimum Tax in US GAAP
• Amenities in US GAAP
• Amortization in US GAAP
• Amortized Cost Basis in US GAAP
• Amortized Cost in US GAAP
• AMT in US GAAP
• Analogous Reservoir in US GAAP
• Annual Policyholder Dividends in US GAAP
• Annuitization in US GAAP
• Annuity Contract in US GAAP
• Annuity Trust in US GAAP
• Antidilution in US GAAP
• Applicable Statutory Federal Income Tax Rate in US GAAP
• Assessment Entities in US GAAP
• Asset Group in US GAAP
• Asset in US GAAP
• Asset Retirement Cost in US GAAP
• Asset Retirement Obligation in US GAAP
• Assigned Amounts in US GAAP
• Associate in US GAAP
• Association in US GAAP
• Assumed per Capita Claims Cost (by Age) in US GAAP
• Assuming Entity in US GAAP
• Assumptions in US GAAP
• Asymmetrical Default Provision in US GAAP
• Attached Call Option in US GAAP
• Attorney-in-Fact in US GAAP
• Attribute in US GAAP
• Attribution in US GAAP
• Attribution Period in US GAAP
• Auction Rate Notes in US GAAP
• Audit committee in US GAAP
• Auditing in US GAAP
• Automatic Stay Provisions in US GAAP
• Available-for-Sale Securities in US GAAP
• Award in US GAAP

B

• Baby Bonds in US GAAP
• Back-end Load in US GAAP
• Backplant in US GAAP
• Balance sheet in US GAAP
• Balance Sheets in US GAAP
• Bankruptcy Code in US GAAP
• Bankruptcy Court in US GAAP
• Bankruptcy-Remote Entity in US GAAP
• Bargain Purchase Option in US GAAP
• Bargain Renewal Option in US GAAP
• Bargaining Cooperative in US GAAP
• Base Contract in US GAAP
• Base Jackpot in US GAAP
• Basic Earnings Per Share in US GAAP
• Benchmark Interest Rate in US GAAP
• Beneficial Conversion Feature in US GAAP
• Beneficial Interests in US GAAP
• Benefit Approach in US GAAP
• Benefit Formula in US GAAP
• Benefit in US GAAP
• Benefit Information Date in US GAAP
• Benefit Information in US GAAP
• Benefit Period in US GAAP
• Benefit Security in US GAAP
• Benefit-Years-of-service Approach in US GAAP
• Benefits in US GAAP
• Benefits of Servicing in US GAAP
• Bid-Ask Spread in US GAAP
• Binder Date in US GAAP
• Blackout Period in US GAAP
• Blended-Rate Loans in US GAAP
• Blind Pool or Partially Blind Pool Partnerships in US GAAP
• Block of New Insurance Contracts in US GAAP
• Board-contingent Plan in US GAAP
• Board-Designated Endowment Fund in US GAAP
• Board-Designated Net Assets in US GAAP
• Box Spread in US GAAP
• Breeding Herds in US GAAP
• Broadcaster in US GAAP
• Broker-Assisted Cashless Exercise in US GAAP
• Brokered Market in US GAAP
• Bunny Bonds in US GAAP
• Business combination in US GAAP
• Business entity concept in US GAAP
• Business in US GAAP
• Business Interruption Insurance in US GAAP

C

• Cable Television Plant in US GAAP
• Calculated Value in US GAAP
• Call Option in US GAAP
• Callable Obligation in US GAAP
• Capacity Contract in US GAAP
• Capital expenditures in US GAAP
• Capital Infusions in US GAAP
• Capital Lease in US GAAP
• Capitalization in US GAAP
• Capitalization Rate in US GAAP
• Capitalize in US GAAP
• Captive Insurer in US GAAP
• Career-Average-Pay Formula in US GAAP
• Carrybacks in US GAAP
• Carryforwards in US GAAP
• Carrying Amount in US GAAP
• Cash Advance Method in US GAAP
• Cash Balance Plan in US GAAP
• Cash basis accounting in US GAAP
• Cash Consideration in US GAAP
• Cash Equivalents in US GAAP
• Cash Flow Hedge in US GAAP
• Cash flow statement in US GAAP
• Cash Flows Expected At Acquisition in US GAAP
• Cash in US GAAP
• Cash Surrender Value in US GAAP
• Cashless Exercise in US GAAP
• Causes in US GAAP
• CDSL in US GAAP
• Cease-use date in US GAAP
• Ceding Entity in US GAAP
• Certificates in US GAAP
• Change in Accounting Estimate Effected by a Change in Accounting Principle in US GAAP
• Change in Accounting Estimate in US GAAP
• Change in Accounting Principle in US GAAP
• Change in the Reporting Entity in US GAAP
• Chapter 11 in US GAAP
• Chapter 7 in US GAAP
• Charitable Gift Annuity in US GAAP
• Charitable Lead Annuity Trust in US GAAP
• Charitable Lead Trust in US GAAP
• Charitable Lead Unitrust in US GAAP
• Charitable Remainder Annuity Trust in US GAAP
• Charitable Remainder Trust in US GAAP
• Charitable Remainder Unitrust in US GAAP
• Charity Care in US GAAP
• Chips in US GAAP
• CIRA in US GAAP
• Claim Adjustment Expenses in US GAAP
• Claim in US GAAP
• Claims Stabilization Reserve in US GAAP
• Class of Financing Receivable in US GAAP
• CLAT in US GAAP
• Cleanup Call Option in US GAAP
• Closed Block in US GAAP
• Closed-End Funds in US GAAP
• Closed-Form Model in US GAAP
• Closure in US GAAP
• CLUT in US GAAP
• Coding in US GAAP
• Collaborative Arrangement in US GAAP
• Collateral in US GAAP
• Collateral Split-dollar Life Insurance in US GAAP
• Collateral-Dependent Loan in US GAAP
• Collateralized Financing Entity in US GAAP
• Collections in US GAAP
• Combination Award in US GAAP
• Combined Financial Statements in US GAAP
• Commencement Date of the Lease (Commencement Date) in US GAAP
• Commercial Letter of Credit in US GAAP
• Commercial Production in US GAAP
• Commitment Fees in US GAAP
• Committed-To-Be Released Shares in US GAAP
• Common Costs in US GAAP
• Common Interest Realty Association in US GAAP
• Common Property in US GAAP
• Common Risk Characteristics in US GAAP
• Common stock in US GAAP
• Communication Date in US GAAP
• Compensated Absences in US GAAP
• Compensation in US GAAP
• Compensation Plan in US GAAP
• Completion of a Transfer in US GAAP
• Component of an Entity in US GAAP
• Comprehensive Income in US GAAP
• Condensate in US GAAP
• Conditional Asset Retirement Obligation in US GAAP
• Conditional Contribution in US GAAP
• Conditional Promise to Give in US GAAP
• Condominium in US GAAP
• Conduit Debt Securities in US GAAP
• Confirmed Plan in US GAAP
• Consent Decree in US GAAP
• Consenting Classes in US GAAP
• Consideration in the Contract in US GAAP
• Consolidated Affiliate in US GAAP
• Consolidated Financial Statements in US GAAP
• Consolidated Group in US GAAP
• Consolidation in US GAAP
• Construction Period Lease Payments in US GAAP
• Consumer Price Index for All Urban Consumers in US GAAP
• Contingencies in US GAAP
• Contingency in US GAAP
• Contingent Consideration in US GAAP
• Contingent Issuance in US GAAP
• Contingent liabilities in US GAAP
• Contingent Rentals in US GAAP
• Contingent Stock Agreement in US GAAP
• Contingent-deferred Sales Load in US GAAP
• Contingently Convertible Instruments in US GAAP
• Contingently Issuable Shares in US GAAP
• Continuing Franchise Fees in US GAAP
• Continuing Involvement in US GAAP
• Contract Asset in US GAAP
• Contract Exchange in US GAAP
• Contract in US GAAP
• Contract Liability in US GAAP
• Contract Period in US GAAP
• Contract Rate in US GAAP
• Contract Value in US GAAP
• Contract Value of a Fully Benefit-Responsive Investment Contract in US GAAP
• Contract-for-Deed in US GAAP
• Contractor in US GAAP
• Contractually Required Payments Receivable in US GAAP
• Contractually Specified Component in US GAAP
• Contractually Specified Servicing Fees in US GAAP
• Contributions in US GAAP
• Contributions Receivable in US GAAP
• Contributory Plan in US GAAP
• Control Area in US GAAP
• Control in US GAAP
• Control of a Not-for-Profit Entity in US GAAP
• Controlled Amortization Method in US GAAP
• Conversion in US GAAP
• Conversion Rate in US GAAP
• Convertible Security in US GAAP
• Cooperative Housing Corporation in US GAAP
• Corporate Joint Venture in US GAAP
• Corrective Action in US GAAP
• Cost accounting in US GAAP
• Cost Approach in US GAAP
• Cost basis in US GAAP
• Cost of goods sold (COGS) in US GAAP
• Cost of Insurance in US GAAP
• Cost Recovery Method in US GAAP
• Cost-Plus-Award-Fee Contract in US GAAP
• Cost-Plus-Fixed-Fee Contract in US GAAP
• Cost-Plus-Incentive-Fee Contract (Incentive Based on Cost) in US GAAP
• Cost-Plus-Incentive-Fee Contract (Incentive Based on Performance) in US GAAP
• Cost-Sharing (provisions of the plan) in US GAAP
• Cost-Sharing Contract in US GAAP
• Cost-Type Contracts in US GAAP
• Cost-Without-Fee Contract in US GAAP
• Costs Incurred to Rent Real Estate Projects in US GAAP
• Costs Incurred to Sell Real Estate Projects in US GAAP
• Costs of Joint Activities in US GAAP
• Coupon in US GAAP
• Coverage in US GAAP
• Coverage Period in US GAAP
• CPI-U in US GAAP
• Cram-Down Provisions in US GAAP
• CRAT in US GAAP
• Credit Card Fees in US GAAP
• Credit Derivative in US GAAP
• Credit Life Insurance in US GAAP
• Credit Quality Indicator in US GAAP
• Credit Risk in US GAAP
• Credited Service Period in US GAAP
• Crop Development Costs in US GAAP
• Crops in US GAAP
• Cross-Volatility in US GAAP
• CRUT in US GAAP
• Currency Risk in US GAAP
• Current assets in US GAAP
• Current Cost-Constant Purchasing Power Accounting in US GAAP
• Current liabilities in US GAAP
• Current Shareholders in US GAAP
• Current Tax Expense (or Benefit) in US GAAP
• Curtailment (of a postretirement benefit plan) in US GAAP
• Curtailment in US GAAP
• Customer in US GAAP
• Customer Support in US GAAP

D

• Date of Demutualization in US GAAP
• Day-One Bonus in US GAAP
• Daylight Overdraft in US GAAP
• Daypart in US GAAP
• Dealer Market in US GAAP
• Debt Security in US GAAP
• Debt-Equity Swap in US GAAP
• Debtor-in-possession in US GAAP
• Decision Maker in US GAAP
• Decision-Making in US GAAP
• Deferred taxes in US GAAP
• Depreciation in US GAAP
• Derivatives in US GAAP
• Diluted earnings per share in US GAAP

E

• Earnings per share (EPS) in US GAAP
• Equity method in US GAAP

F

• Fair value in US GAAP
• Financial Accounting Standards Board (FASB) in US GAAP
• Financial instruments in US GAAP
• Financial statements in US GAAP
• Fixed assets in US GAAP
• Fixed costs in US GAAP
• Full disclosure principle in US GAAP

G

• GAAP hierarchy in US GAAP
• Generally accepted accounting principles (GAAP) in US GAAP
• Goodwill impairment in US GAAP
• Goodwill in US GAAP
• Gross profit in US GAAP

H

• Historical cost principle in US GAAP

I

• Immaterial items in US GAAP
• Income statement in US GAAP
• Income tax accounting in US GAAP
• Indirect costs in US GAAP
• Intangible assets impairment in US GAAP
• Intangible assets in US GAAP
• Intercompany transactions in US GAAP
• Inventory costing methods in US GAAP
• Inventory in US GAAP

J

• Joint venture in US GAAP

L

• Lease accounting in US GAAP
• Leases in US GAAP
• Liabilities and equity in US GAAP
• Liabilities in US GAAP
• Long-lived assets impairment in US GAAP
• Long-term assets in US GAAP
• Long-term liabilities in US GAAP

M

• Matching principle in US GAAP

N

• Net income in US GAAP
• Net realizable value in US GAAP
• Non-current assets in US GAAP
• Non-current liabilities in US GAAP

O

• Operating expenses in US GAAP
• Operating income in US GAAP
• Operating lease in US GAAP
• Other comprehensive income in US GAAP

P

• Payables in US GAAP
• Pension accounting in US GAAP
• Pension obligations in US GAAP
• Preferred stock in US GAAP
• Price-earnings ratio (P/E ratio) in US GAAP
• Pro forma financial statements in US GAAP
• Property, plant, and equipment (PP&E) in US GAAP
• Purchase accounting in US GAAP

R

• Receivables in US GAAP
• Research and development costs in US GAAP
• Revenue in US GAAP
• Revenue recognition in US GAAP
• Revenue recognition principle in US GAAP

S

• Sarbanes-Oxley Act (SOX) in US GAAP
• Securities and Exchange Commission (SEC) in US GAAP
• Segment reporting in US GAAP
• Share-based payments in US GAAP
• Shareholders’ equity in US GAAP
• Statement of cash flows in US GAAP
• Statement of changes in equity in US GAAP
• Statement of comprehensive income in US GAAP
• Statement of financial accounting concepts (SFAC) in US GAAP
• Statement of financial position in US GAAP
• Statement of operations in US GAAP
• Stock options in US GAAP
• Stock-based compensation in US GAAP
• Subsequent events in US GAAP

T

• Tax accounting in US GAAP
• Taxable income in US GAAP
• Timing differences in US GAAP
• Treasury stock in US GAAP

U

• Unearned revenue in US GAAP
• Unqualified opinion in US GAAP

V

• Variable interest entity (VIE) in US GAAP

W

• Working capital in US GAAP