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Description | Reference | Section |
The various line items that, if applicable, should appear on the face of the income statements
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Requirement to separately report, under the heading operating income/expense any material amounts not included in the caption “costs and expenses applicable to sales and revenues”
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Requirement to present separate financial statement line items based on thresholds – including sales/revenues and corresponding cost of sales
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Requirement to separately disclose receivables resulting from long-term contracts
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Requirement to state that depreciation, depletion, and amortization is excluded from cost of sales or presented as a separate line item if elected to not present such amounts in cost of sales
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Requirement to disclose selected quarterly financial data for each full quarter within the two most recent fiscal years in the annual reports on Form 10-K
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Requirement to report as “other general expenses” gains or losses from the sale of long-lived assets reported under ASC 360-10-45-5
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Requirement to include items not normally included under the caption “selling, general, and administrative expenses” under the caption “other general expenses”
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Requirement to present separate income statement line item captions for non-operating income and non-operating expense
| S-X 5-03(7) and (9)
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Requirement to state separately, in the income statement or in a footnote, amounts earned from (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income
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Requirement to disclose the amounts earned from transactions in securities of related parties (if applicable)
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Requirement to state separately, in the income statement or in a footnote, amounts of losses on securities (net of profits) and miscellaneous income deductions
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Requirement to present interest expense and amortization of debt discount on the face of the income statement
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Requirement to only include taxes based on income under the caption “income tax expense”
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Requirement to present specific earnings per share captions on the face of the income statement
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