-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QUdexHyPwzZX36YL1MRV09nhdYmNTt9TGahdYuLoQvXBEUVFN+9HtClOWM/yLXdB ksjnxeK8O4PPqcBdHH3F4w== 0001275287-05-003667.txt : 20050926 0001275287-05-003667.hdr.sgml : 20050926 20050926144915 ACCESSION NUMBER: 0001275287-05-003667 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 6 CONFORMED PERIOD OF REPORT: 20050926 ITEM INFORMATION: Other Events ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050926 DATE AS OF CHANGE: 20050926 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EDGAR ONLINE INC CENTRAL INDEX KEY: 0001080224 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 061447017 STATE OF INCORPORATION: DE FISCAL YEAR END: 1204 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-32194 FILM NUMBER: 051102691 BUSINESS ADDRESS: STREET 1: 50 WASHINGTON ST CITY: NORWALK STATE: CT ZIP: 06854 BUSINESS PHONE: 2038525666 MAIL ADDRESS: STREET 1: 50 WASHINGTON ST CITY: NORWALK STATE: CT ZIP: 06854 8-K 1 eo3645.htm FORM 8-K

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K

Current Report
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

September 26, 2005
Date of Report (Date of earliest event reported)

EDGAR Online, Inc.
(Exact name of registrant as specified in its charter)

Delaware	0-26071	06-1447017
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification Number)

50 Washington Street, Norwalk, Connecticut		06854
(Address of principal executive offices)		(Zip Code)

(203) 852-5666
(Registrant’s telephone number, including area code)

Not Applicable
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01. Other Events

This Form 8-K has been furnished by EDGAR Online, Inc. (the “Company”) solely for the purpose of participation in the SEC’s voluntary XBRL Pilot Project, and incorporates by reference our Form 8-K filed May 3, 2005 and our Form 10-Q filed May 16, 2005, which presented the Company’s financial results for the quarter ended March 31, 2005. Users of this data are advised pursuant to Rule 401 of Regulation S-T that the financial information contained in the XBRL-Related Document is unaudited.

Item 9.01 Financial Statements and Exhibits

Exhibit 100.INS	XBRL Instance Document
	(File name: edgr_20050331.xml)

Exhibit 100.SCH	XBRL Taxonomy Extension Schema Document
	(File name: edgr-20050228.xsd)

Exhibit 100.PRE	XBRL Taxonomy Extension Presentation Linkbase Document
	(File name: edgr-20050228_pre.xml)

Exhibit 100.LAB	XBRL Taxonomy Extension Label Linkbase Document
	(File name: edgr-20050228_lab.xml)

Exhibit 100.CAL	XBRL Taxonomy Extension Calculation Linkbase Document
	(File Name: edgr-20050228_cal.xml)

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: September 26, 2005		EDGAR ONLINE, INC.


		/s/ Susan Strausberg

		Susan Strausberg Chief Executive Officer and President

EXHIBIT INDEX

EXHIBIT NO.		DESCRIPTION

Exhibit 100.INS		XBRL Instance Document
		(File name: edgr_20050331.xml)

Exhibit 100.SCH		XBRL Taxonomy Extension Schema Document
		(File name: edgr-20050228.xsd)

Exhibit 100.PRE		XBRL Taxonomy Extension Presentation Linkbase Document
		(File name: edgr-20050228_pre.xml)

Exhibit 100.LAB		XBRL Taxonomy Extension Label Linkbase Document
		(File name: edgr-20050228_lab.xml)

Exhibit 100.CAL		XBRL Taxonomy Extension Calculation Linkbase Document
		(File Name: edgr-20050228_cal.xml)

EX-100.INS 2 edgr_20050331.xml EXHIBIT 100.INS

7624000

18518000

332000

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231000

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2567000

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995000

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3009000

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0001080224 2005-01-01 2005-03-31

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0001080224 2004-01-01 2004-03-31

494000

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0001080224 2005-01-01 2005-03-31 0001080224 2005-03-31

278000

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0001080224 2004-01-01 2004-03-31 0001080224 2004-03-31 iso4217:USD shares pure EX-100.SCH 3 edgr-20050228.xsd EXHIBIT 100.SCH link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:calculationLink link:presentationLink EX-100.CAL 4 edgr-20050228_cal.xml EXHIBIT 100.CAL EX-100.LAB 5 edgr-20050228_lab.xml EXHIBIT 100.LAB An explanation of the practice followed for the classification of current assets and liabilities if a company's normal operating cycle is longer than one year and the balance sheet is classified. Balance Sheet Classification Based on Operating Cycle Policy Balance Sheet Classification Based on Operating Cycle Description of any reclassification of accounts that occurred between any fiscal years reported. Reclassifications Policy Reclassifications Accounts and Notes Receivables arising from the sale of goods and services provided in the normal course of business which are usually due within 1 year (or one business cycle). Accounts and Notes Receivable, Gross Accounts and Notes Receivable, Gross Noncurrent amount of accounts receivable, less allowances. Accounts Receivable Noncurrent Accounts Receivable Noncurrent Receivables arising from transactions with parties associated with the reporting entity which are due beyond 1 year (or one business cycle). Accounts Receivable - Related Party - Noncurrent Accounts Receivable - Related Party - Noncurrent The non-current portion (due beyond one year or one operating cycle) Expenses incurred at the end of the reporting period but not yet paid. Accrued Expenses Noncurrent Accrued Expenses Noncurrent The non-current portion (due beyond one year or one operating cycle) Unpaid obligation of insurance costs due to third parties. Accrued Insurance Noncurrent Accrued Insurance Noncurrent Unpaid obligation of rent due within 1 year Accrued Rent Current Accrued Rent Current The non-current portion (due beyond one year or one operating cycle)Unpaid obligation of rent Accrued Rent Noncurrent Accrued Rent Noncurrent Amount of amortization listed by asset types. Accumulated Amortization By Type Accumulated Amortization The cumulative amount of amortization, generally shown as a deduction from the recorded amount of Goodwill Accumulated Amortization - Goodwill Accumulated Amortization - Goodwill The cumulative amount of amortization, generally shown as a deduction from the recorded amount of intangible assets. Accumulated Amortization - Intangible Assets (Excluding Goodwill) Accumulated Amortization - Intangible Assets The cumulative amount of regular periodic expensing of goodwill (i.e. excess cost over net asset acquired). Accumulated Amortization - Intangible Assets - Goodwill Goodwill The cumulative amount of depreciation that has been recognized in the income statement, generally shown as a deduction from the historical cost of fixed assets. Accumulated Depreciation PPE Accumulated Depreciation PPE Other Acquisition and Divestiture of Business Activities, Net not otherwise defined Other Acquisition/(Divestiture) of Business Activities, Net Other Acquisition/(Divestiture) of Business Activities, Net Asset growth, by internal expansion or acquisition shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Accretion Adjustment Accretion Adjustment other acquisition not otherwise defined; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment acquisition other Adjustment acquisition other The amount of expense charged against earnings by a company to write off the cost of an intangible possession. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Amortization Adjustment Amortization The adjustment amount of expense charged against earnings by a company to write off acquisition costs. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Amortization - Acquisition Costs Adjustment Amortization - Acquisition Costs The adjustment Amortization Goodwill. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Amortization - Goodwill Adjustment Amortization - Goodwill The amount of amortization expense charged against earnings by a company to write off the cost of intangible possessions. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Amortization - Intangibles (Non-Productive) Adjustment Amortization - Intangibles (Non-Productive) An impairment loss measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Asset Impairment Charges Adjustment Asset Impairment Charge Adjustment to part of depreciation related directly to the production of products.Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Cost of Goods Sold - Depreciation and Amortization Adjustment Depreciation and Amortization Adjustment to part of depreciation related directly to the delivery of services. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Cost of Services - Depreciation and Amortization Adjustment Depreciation and Amortization Effect, net of tax, of switching from one accounting principle to another. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustments to Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect Adjusted deferred income taxes not to be included in the operating assets and liabilities Deferred Income Taxes Deferred Income Taxes Adjusted deferred revenue not to be included in the operating assets and liabilities Adjustment Deferred Revenue Deferred Revenue The adjustment amount of expense charged against earnings by a company to write off the cost of non-production fixed assets over their useful lives, giving consideration to wear and tear, obsolescence, and salvage value. Shall be classified as cash flows Adjustment Depreciation (Non-Production) Adjustment Depreciation (Non-Production) The amount of expense charged against earnings by a company to write off the cost of non-production fixed assets over their useful lives, giving consideration to wear and tear, obsolescence, and salvage value and/or the amount of expense charged against e Adjustment Depreciation and Amortization Adjustment Depreciation and Amortization Ajustment to aggregate amount for expenses charged against earnings to write-down the historical cost of all long-lived assets (including both tangible & intangible assets) based on their useful life, salvage value, etc. during an accounting period Shall Adjustment Depreciation and Amortization Adjustment Depreciation and Amortization Adjustment Derivatives (Options, Swaps, Futures, etc.) shall be classified as cash flow operating activities Adjustment Derivatives Adjustment Derivatives Adjustment distribution of earnings to affiliates shall be classified as cash flows from operating activities and reported on the statement of cash flows. Adjustment Distributions Earnings Affiliates Distributions Earnings Affiliates The aggregate income earned from investments in equity securities; include dividends income and/or reporting entity's share of investee's earned income adjusted for dividends distributed during an accounting period if reporting entity has significant inflow Adjustment Income/(Loss) from Equity Investments Adjustment Earnings (Losses) from Equity Investments Benefits such as salary, benefits, stocks, pension, post-retirement benefits and other payments not to include Officers Compensation shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Employee Compensation Employee Compensation Adjustment Costs and recoveries related to environmental remediation. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Environmental Remediation Adjustment Environmental Remediation Adjustment Extraordinary Items shall be classified as cash flow operating activities Adjustment Extraordinary Items Extraordinary Items Realized and unrealized foreign exchange gains and losses. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustments to Foreign Currency Exchange Gains/(Losses) Foreign Currency Exchange Gains/(Losses) The gains and losses included in earning resulting from the sale of a business segment. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustments to Gain/(Loss) on Sale of Business Gain (Loss) on Sale of Business Income(Loss) of a business segment that has been discontinued at year-end or will be discontinued shortly after year end. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustments to Income/(Loss) from Discontinued Operations Income (Loss) from Discontinued Operations Adjustments to portion of purchase price allocated to technologies acquired through business combinations, which neither reached technological feasibility nor have future use ; such costs should be expensed right away. shall be classified as cash flows fr Adjustment In-Process Research and Development Adjustment in Process Research and Development Adjusted Intangible Assets excluding Goodwill (not to include writeoffs)not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Intangible Asset Excluding Goodwill Adjustment of Intangible Asset Excluding Goodwill Interest Income Earned (t-bills and notes) Adjustments to Interest Income Earned Interest Income Earned Adjusted Inventory not to be included in the operating assets and liabilities Adjustment Inventory Inventory Adjustment investments shall be classified as cash flow operating activities Adjustment Investments Investments Issuance Stock and or Warrants for services or claims Adjustment Issuance Stock and or Warrants Adjustment Issuance Stock and or Warrants Adjustment to the costs incurred by an entity during a business combination; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Merger Related Costs Adjustment Merger Related Costs Adjusted Investment interest whose company's ownership is not the controlling interest and shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Minority Interest Minority Interest Expenditures for salaries of officers other than those which can be clearly related to production. Adjustment Officers Compensation Officers Compensation Adjustments to other deferred charges; shall be classified as cash flow operating activities Adjustments to Other Deferred Charges Adjustments to Other Deferred Charges Adjusted property plant and equipment not to be included in the operating assets and liabilities Adjustment Property Plant Equipment Property Plant Equipment Bad debt write-offs or provisions for the period. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustments to Provision for Doubtful Accounts Provision for Doubtful Accounts The gains and losses included in earning resulting from the sale of an asset Adjustment Realized Gains Losses On Sale Asset Realized Gains Losses On Sale Asset The gains and losses included in earning resulting from the sale of debt and equity securities. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustments to Realized Gains/(Losses) on Sale of Investments Realized Gains (Losses) on Sale of Investments Adjusted receivables not to be included in the operating assets and liabilities Adjustment Receivable Receivable Adjustments to portion Research and Development Excluding InProcess Research and Development Adjustment Research and Development Excluding InProcess Adjustment Research and Development Excluding InProcess Charges resulting from the consolidation and/or relocation of operations, or the disposition or abandonment of operations or productive assets. These charges may be incurred in connection with a business combination, and change in strategic plan, or a man Adjustments to Restructuring Charges Restructuring Charges Adjustment Net gain received from Security transactions and shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Security Transactions Net Security Transactions Net Earnings (losses) arising from investments in non-consolidated subsidiaries. Adjustments to Undistributed Earnings of Affiliates Undistributed Earnings of Affiliates Adjustment Voluntary Contribution Benefit Plan Adjustment Voluntary Contribution Benefit Plan Adjustment Voluntary Contribution Benefit Plan Adjusted write off of Asset not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Asset Adjustment Write Off Asset Adjusted write off of Goodwill; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Goodwill Adjustment Write Off Goodwill Adjusted write off of Intangible Assets excluding Goodwill not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Intangible Asset Excluding Goodwill Adjustment Write Off of Intangible Asset Excluding Goodwill Adjusted write off of Inventory not to be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Inventory Adjustment Write Off Inventory Adjusted of Otherwrite off not otherwise defined; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Other Adjustment Write Off Other Adjusted write off of property plant and equipment not to be included in the operating assets and liabilities Adjustment Write Off Property Plant Equipment Write Off Property Plant Equipment Revenues arising from the sale of Advertising. Advertising Revenue Advertising Revenue The portion of Stock Compensation Allocated to General Administrative Allocation of Stock Compensation General Administrative Allocation of Stock Compensation General Administrative The portion of Stock Compensation Allocated to Marketing and Selling Allocation of Stock Compensation Marketing and Selling Allocation of Stock Compensation Marketing and Selling The portion of Stock Compensation Allocated to Other Costs and or Expense Allocation of Stock Compensation Other Costs and or Expense Allocation of Stock Compensation Other Costs and or Expense The portion of Stock Compensation Allocated to Research and Development Allocation of Stock Compensation Research and Development Allocation of Stock Compensation Research and Development Amortization Expense Amortization Expense Amortization Expense The cumulative amount of amortization, generally shown as a deduction from the recorded amount of the excess of the cost of an acquired entity over net of the amounts assigned to assets acquired and liabilities assumed in a business combination. Amortization Goodwill Amortization Goodwill The cumulative amount of amortization, Intangible Assets Including Goodwill Amortization Intangible Assets and Goodwill Amortization Intangible assets and Goodwill The amount of expense charged against earnings by a company to write off the cost of an intangible possession not otherwise defined. Amortization - Other Other Amortization Amounts Due From Employee, not to include stockholders or officers, which are usually due within 1 year (or one business cycle). Amounts Due From Employee - Current Due From Employee Amounts Due From Employee, not to include stockholders or officers, due beyond one year or one operating cycle. Amounts Due From Employee - Noncurrent Due From Employee Amounts due to Employee, not to include stockholders or officers, which are usually due within 1 year (or one business cycle). Amounts Due To Employee - Current Due to Employee Amounts due to Employee, not to include stockholders or officers, due beyond one year or one operating cycle Amounts Due To Employee - Noncurrent Due to Employee Other impairment losses measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset not otherwise defined Other Asset Impairment Charges Other Asset Impairment Charge Balance Sheet Unknown Subtotal Balance Sheet Unknown Subtotal Balance Sheet Unknown Subtotal Earnings (net income) per Basic and Diluted Share. Basic and Diluted Earnings Per Share Basic and Diluted Earnings Per Share The average net earnings each basic and diluted common share (including common shares outstanding and the potential common share equivalents with dilutive effects, e.g. stock options & convertible preferred stocks with average market price being greater t Basic and Diluted Earnings Per Share Details Basic and Diluted Earnings Per Share ProForma Diluted Earnings Per Share Diluted Earnings Per Share Pro Forma Diluted Earnings Per Share Pro Forma Adjustment to Basic earnings (net income) per Outstanding Share. Basic Earnings Per Share Adjustment Basic Earnings Per Share Adjustment Basic earnings (net income) per Outstanding Share Before Adjustment. Basic Earnings Per Share Before Adjustment Basic Earnings Per Share Before Adjustment ProForma Basic Earnings Per Share Basic Earnings Per Share Pro Forma Basic Earnings Per Share Pro Forma Structure and Items added to Buildings that have limited lifes, such as renovations including interior masonry, interior flooring, electrical, and plumbing Building and Building Improvements Building and Building Improvements Items added to Buildings that have limited lifes, such as renovations including interior masonry, interior flooring, electrical, and plumbing Building Improvements Building Improvements Costs resulting from the disposition or abandonment of operations or productive assets. These costs may be incurred in connection with a change in strategic plan, or a managerial response to declines in demand, increasing costs or other environmental fact Adjustments to Reserve for Business Exit Costs Increase/(Decrease) in Reserve for Business Exit Costs Interest that is not immediately expensed, but instead is treated as an asset an amortized over time on the income statement Capitalized Interest Capitalized Interest Tangible assets financed by a capital lease agreement, net of adjustments and depreciation. Capital Leased Assets, Net Capital Leased Assets, Net Cash Acquired From Acquisition Cash Acquired From Acquisition Cash Acquired From Acquisition Cash and cash equivalents adjustment to beginning period Cash and cash equivalents adjustment to beginning period Cash and cash equivalents adjustment to beginning period Cash and cash equivalents at the beginning of the year. Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in val Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year. Cash equivalents are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value bec Cash and cash equivalents at the end of the year Cash and cash equivalents at the end of the year Redeemable Preferred Amount per share cash dividend declared and/or paid by an entity to shareholders shall be reported in the statement of Income Statement Cash Dividend Amount for Redeemable Preferred Per Share Cash Dividend Amount for Redeemable Preferred Per Share Amount per share cash dividend declared and/or paid by an entity to shareholders shall be reported in the statement of Income Statement Cash Dividend Amount Per Share Cash Dividend Amount Per Share Adjustment to discontinued operations not defined as operating, investing or financing activities. shall be classified as cash flows from Discontinued Operations when presented outside of operating, investing or financing activities Adjustment discontinue operations Adjustment discontinue operations Cash Flow Statement Unknown Subtotal Cash Flow Statement Unknown Subtotal Cash Flow Statement Unknown Subtotal The Cash Portion of Acquisition of Business; it's a component of cash outflows from investing activities Cash Portion Acquisition Purchase Price Cash Portion Acquisition Purchase Price The net change in the beginning and end of period of receivables arising from the sale of goods and services provided in the normal course of business, which are usually due within 1 year (or one business cycle). Change Accounts Receivable Change Accounts Receivable The net change in current obligations (due within one year or one operating cycle) owed to Employees which shall not include reporting entity's executives and owners during an accounting period Increase/(Decrease) in Amounts Due To Employee - Current Due to Employee Change in the aggregate net value (measured at the lower of net carrying value or fair value) for all assets Change in Assets of Discontinued Operations Change in Assets of Discontinued Operations Long lived assets that are held for sale shall be classified as cash flow operating activities Change Assets Held for Sale Change Assets Held for Sale The net change in the beginning and end of period Income Billing Excess Cost Earnings Increase/(Decrease) in Billing in Excess of Cost of Earnings Increase/(Decrease) in Billing in Excess of Cost of Earnings The net change in aggregate amount of prepayments liability (includes both current & non-current portions) to customers for good/service and shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Change Customer Advance Change Customer Advance The net change in the beginning and end of period in customer deposit liability balances. Increase/(Decrease) in Customer Deposits Change Customer Deposits The net change in the beginning and end of period balances for deferred charges Increase/(Decrease) in Deferred Charges Increase/(Decrease) in Deferred Charges The net change in the beginning and end of period balances for deposits and other assets accounts that have not otherwise been defined. Change Deposit Other Assets Change Deposit and Other Assets Other net change in total estimated obligations recorded for probable future loss attributable to environmental contamination issues during an accounting period not otherwise defined Other Increase/(Decrease) in Environmental Liabilities Other Changes in Environmental Liabilities The net change in the aggregate of Amounts due from taxing authorities related to the payment of income taxes, net of uncollectible amounts Change Income Taxes Receivable Change Income Taxes Receivable The net aggregate change in Income Taxes Payable and Receivable Change Income Taxes Receivable and Payables Net Change Income Taxes Receivable and Payables Net Change in Intangible Assets excluding Goodwill (not to include writeoffs) and shall be included in the operating assets and liabilities; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Change in Intangible Asset Excluding Goodwill Change in Intangible Asset Excluding Goodwill The net change in the aggregate amount of interest receivables; it's a component of Operating Activities Change in Interest Receivable Change to Interest Receivable Net change in aggregate amount of investments and other assets shall be classified as cash flow operating activities Change Investments and Other Assets Change Investments and Other Assets Change in the aggregate net value (measured at the lower of net carrying value or fair value) for all Liabilities Change in Liabilities of Discontinued Operations Change in Liabilities of Discontinued Operations Net change in aggregate amount of fees associated with administration of a mortgage loan and shall be classified as cash flow Investing activities Increase Decrease Mortgage Servicing Rights Increase Decrease Mortgage Servicing Rights Net change in aggregate amount of Mortgage Backed Securities shall be classified as cash flow operating activities Change Net Gain Loss Mortgage Backed Securities Net Gain Loss Mortgage Backed Securities The amount of net realized gain/loss on the sales of mortgage loans and shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Change Net Gain Loss Mortgage Loans Net Gain Loss Mortgage Loans Other net change in the beginning and end of period Accounts Payable and Accrued Expenses balances not otherwise defined. Increase/(Decrease) in Other Accounts Payable and Accrued Expenses Increase/(Decrease) in Other Accounts Payable and Accrued Expenses The net change in the aggregate of other accrued expenses (expenses incurred at the end of the reporting period but not yet paid) not otherwise defined. Change Other Accrued Expenses Change Other Accrued Expenses The net change in the beginning and end of period balances for other assets accounts that have not otherwise been defined. Increase/(Decrease) in Other Nonoperating Assets Other Assets The net change in the beginning and end of period balances for other liabilities that have not otherwise been defined. Increase/(Decrease) in Other Nonoperating Liabilities Other Liabilities The net change in aggregate amount for receivables not otherwise defined. Change Other Receivable Change Other Receivable The net change in the beginning and end of period balances for prepaid expenses and noncurrent other assets accounts that have not otherwise been defined. Change Prepaid Expenses Other Assets Change Prepaid Expenses Other Assets The net change in the beginning and end of period balances for prepaid expenses and current other assets accounts that have not otherwise been defined. Change Prepaid Expenses Other Current Assets Change Prepaid Expenses Other Current Assets Other net change in reporting entity's short-term borrowings (due within one year or one operating cycle) during an accounting period not otherwise defined Other Increase/(Decrease) in Short Term Borrowings Other Short Term Borrowings Other net amount received (paid) by the reporting entity through sale/maturities (acquisition) of short-term investments during an accounting period; it's a component of net cash flows from investing activities not otherwise defined Other Proceeds/(Payments) on Short Term Investments Other Short Term Investments The net change in the of notes payable: shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Change in Notes Payable Notes Payable The net change in the beginning and end of period Accounts Payable balances. Increase/(Decrease) in Other Accounts Payable Other Accounts Payable The net change in the aggregate amount of Cost and earnings in excess of amounts billed (include both current & non-current portions). Usually related to long term contracts, net of uncollectible accounts Change Unbilled Receivables Change Unbilled Receivables The change in accumulated unrealized holding gains and losses on securities available for sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increases or decreases in the fair value of securities available for sale that occur after such securities have been written down as impaired. Net of tax effect. Increase/(Decrease) in Unrealized Gain/(Loss) on Marketable Securities, Net of Tax Effect Unrealized Gain/Loss on Marketable Securities, Net of Tax Effect Tax effect of the change in accumulated unrealized holding gains and losses on securities available for sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increase/(Decrease) in Unrealized Gain/(Loss) on Marketable Securities, Tax Effect Unrealized Gain/Loss on Marketable Securities, Tax Effect The change in accumulated unrealized holding gains and losses on securities available for sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increases or decreases in the fair value of securities available for sale that occur after such securities have been written down as impaired. Component of 'Other Comprehensive Income'. Increase/(Decrease) in Unrealized Gains/(Losses) on Available for Sale Securities, Net of Tax Effect Unrealized Gains/Losses on Available for Sale Securities Tax effect of the change in accumulated unrealized holding gains and losses on securities available for sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increase/(Decrease) in Unrealized Gains/(Losses) on Available for Sale Securities, Tax Effect Unrealized Gains/Losses on Available for Sale Securities, Tax Effect Other written promise to pay (note), and the agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower to use the property, the portion of which is due in one year (or business cycle) or less not otherwise Commissions Payable - Current Commissions Payable - Current Listing of the revenue/expense components that give rise to income from continuing operations before income tax provisions in reporting entity's income statement Components of Income Before Income Taxes Income Before Income Taxes Comprehensive income Realized and unrealized foreign exchange gains and losses as a result of disclosures specified in FASB Statement 52 Comprehensive Foreign Currency Exchange Gains/(Losses) Comprehensive Foreign Currency Exchange Gains/(Losses) Comprehensive income Additional Pension Liabilities where Accumulated Benefit Obligations are greater than the Fair Value of the plan Assets Less the balance in the accrued Asset Account. Comprehensive Minimum Liability Adjustment Comprehensive Minimum Liability Adjustment All Comprehensive revenue less all expenses. Comprehensive Net Income Comprehensive Net Income Comprehensive Income Unrealized Gains and Losses on Investments in debt and equity securites classified as Available-for-Sale Comprensive Income Realized Gain and Losses on Available For Sale for Investments Comprensive Income Realized Gain and Losses on Available For Sale for Investments Comprehensive Realized income on derivatives designated as hedging are required to initially report any gain and loss from change of fair market value of the cash flow hedges Comprehensive Realized Gain Loss on Derivatives Comprehensive Realized Gain Loss on Derivatives Comprehensive Income Realized and Unrealized Gains and Losses on Investments in debt and equity securites classified as Available-for-Sale Comprehensive Income Realized and Unrealized Available For Sale for Investments Comprehensive Income Realized and Unrealized Available For Sale for Investments Comprehensive Realized and Unrealized income on derivatives designated as hedging are required to initially report any gain and loss from change of fair market value of the cash flow hedges Comprehensive Realized and Unrealized Gain Loss on Derivatives Comprehensive Realized and Unrealized Gain Loss on Derivatives Comprehensive Income Unrealized Gains and Losses on Investments in debt and equity securites classified as Available-for-Sale Comprensive Income Unrealized Available For Sale for Investments Comprensive Income Unrealized Available For Sale for Investments Comprehensive Unrealized income on derivatives designated as hedging are required to initially report any gain and loss from change of fair market value of the cash flow hedges Comprehensive Unrealized Gain Loss on Derivatives Comprehensive Unrealized Gain Loss on Derivatives Contribution from Affiliates Contributions from - Affiliates Contributions from - Affiliates Contribution from minority interest holders Contributions from - Minority Interest Contributions from - Minority Interest Portion of collateralized/uncollateralized debt obligation due within one year/operating cycle of a Security which can be exchanged for a specified amount of another, related security, at the option of the issuer and/or the holder. Convertible Debt - Current Convertible Debt Written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and/or the holder. , the portion at which is due 1 year or less in the future. Convertible Notes Payable - Current Convertible Notes Payable Convertible Preferred Stock not included as part of Stockholders equity Convertible Preferred Stock Obligations Convertible Preferred Stock Obligations Portion of collateralized/uncollateralized convertible debt obligation due within one year/operating cycle for which a security can be exchanged for a specified amount of another, related security, at the option of the issuer and/or the holder. . Subordin Convertible Subordinated Debt - Current Convertible Subordinated Debt Advertising Revenue Costs Advertising Revenue Costs Advertising Revenue Costs Affiliate Costs Affiliate Costs Affiliate Costs Computer Hardware Costs when Hardware is a revenue item Computer Hardware Costs Computer Hardware Costs Concessions Costs Concessions Costs Concessions Costs Direct Operating Costs Direct Operating Costs Direct Operating Costs Direct Communications and Utilities Costs Direct Communications and Utilities Costs Direct Communications and Utilities Costs Direct Insurance and Claims Costs Direct Insurance and Claims Costs Direct Insurance and Claims Costs Cost Direct Operating Royalty Expense Cost Direct Operating Royalty Expense Cost Direct Operating Royalty Expense Direct Supplies Maintenance Costs Direct Supplies Maintenance Costs Direct Supplies Maintenance Costs Direct Taxes and Licenses Costs Direct Taxes and Licenses Costs Direct Taxes and Licenses Costs Cost of Film Rental Cost of Film Rental Cost of Film Rental Costs when Financial Services is a revenue item Financial Services Costs Costs Financial Services Fuel Costs Fuel Costs Fuel Costs That part of depreciation related directly to the production of products and services. Cost of Goods and Services Sold - Amortization Amortization That part of depreciation related directly to the production of products and services. Cost of Goods and Services Sold - Depreciation Depreciation That part of depreciation related directly to the production of products and services. Cost of Goods and Services Sold - Depreciation and Amortization Depreciation and Amortization Direct Operating costs incurred in the production of products and the delivery of services. Cost Direct Operating Goods and Services Sold Cost Direct Operating Goods and Services Sold Costs incurred with providing Embedded subscription. Embedded subscription consists of revenue for technical support and maintenance services provided. SCost of Goods Sold - Subscription Embedded SCost of Goods Sold - Subscription Embedded RCosts incurred with providing Retail subscriptions. Cost of Goods Sold - Subscription Retail Cost of Goods Sold - Subscription Retail Costs incurred with providing subscription Technologies. Cost of Goods Sold - Subscription Technologies Cost of Goods Sold - Subscription Technologies Direct Costs of lease and owned hotels Direct Costs of leased and owned hotels Direct Costs of leased and owned hotels Direct Costs of leased hotels Direct Costs of leased hotels Direct Costs of leased hotels Direct Costs of owned hotels Direct Costs of owned hotels Direct Costs of owned hotels Direct Costs of leased and or rented property or equipment when lease or rental is a revenue item Direct Costs of leased and or rented property or equipment Direct Costs of leased and or rented property or equipment License Costs License Costs License Costs Maintenance Costs Maintenance Costs Maintenance Costs Manufacturing Costs Manufacturing Costs Manufacturing Costs Occupancy Costs Occupancy Costs Occupancy Costs Other costs incurred in the production of products and the delivery of services. Cost Other Goods and Services Sold Cost Other Goods and Services Sold Publishing Revenue Costs - such as production, distribution and editorial costs Publishing Revenue Costs Publishing Revenue Costs Cost Reimbursable Expenses Cost Reimbursable Expenses Cost Reimbursable Expenses Aircraft rental and landing fees Aircraft rental and landing fees Aircraft rental and landing fees Costs associated with embedded development services for technical support and maintenance services provided. Embedded Service Costs Embedded Service Cost Service Technologies Costs Service Technologies Costs Service Technologies Costs Software Costs when Software is a revenue item Software Costs Software Costs Costs incurred in fulfillment of subscriptions. Cost of Goods Sold - Subscription Cost of Goods Sold - Subscription Revenue Transportation Costs Transportation Costs Transportation Costs Website Costs Website Costs Website Costs Cumulative adjustment to equity due to a change in accounting principle, net Cumulative Effect of a Change in Accounting Principle, Net of Tax Cumulative Effect of a Change in Accounting Principle, Net of Tax The cumulative adjustment to beginning retained earnings resulted from changes in accounting principles (except changing to LIFO inventory method or using new depreciation method to new assets, where cumulative effects are not decidable); computed by appl Cumulative Effect of a Change in Accounting Principle, Net Cumulative Effect of a Change in Accounting Principle, Net Gross cumulative adjustment to equity due to a change in accounting principle Cumulative Effect of a Change in Accounting Principle, Gross Cumulative Effect of a Change in Accounting Principle Other Cumulative adjustment to equity due to a change in accounting principle, net not otherwise defined. Other Cumulative Effect of a Change in Accounting Principle, Net of Tax Other Cumulative Effect of a Change in Accounting Principle, Net of Tax EX-100.PRE 6 edgr-20050228_pre.xml EXHIBIT 100.PRE -----END PRIVACY-ENHANCED MESSAGE-----