Aggregate amount of cancellation of all or part of a contract or purchase order to procure, manufacture, or assemble an item. Abandoned Projects Noncurrent Abandoned Projects Noncurrent Abandoned Projects Noncurrent - Total Accelaration of Stock Options - Additional Paid in Capital Accelaration of Stock Options - Additional Paid in Capital Accelaration of Stock Options - Additional Paid in Capital Accelaration of Stock Options - Additional Paid in Capital - Total 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 Balance Sheet Classification Based on Operating Cycle Policy - Total Description of any reclassification of accounts that occurred between any fiscal years reported. Reclassifications Policy Reclassifications Reclassifications Policy - Total 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 Accounts and Notes Receivable, Gross - Total Amounts due to third parties for goods or services received. Amounts have usually been invoiced. Accounts payable Accounts payable Accounts payable Amounts due to third parties for purchases of natural gas Gas Purchase Payable Gas Purchase Payable Gas Purchase Payable - Total Noncurrent amount of accounts receivable, less allowances. Accounts Receivable Noncurrent Accounts Receivable Noncurrent Accounts Receivable Noncurrent - Total Portion of accounts receivable (current) attributable to sales of oil and gas product sales Accounts Receivable, Oil and Gas Sales - Current Oil and Gas Sales Accounts Receivable, Oil and Gas Sales - Current - Total Portion of accounts receivable (current) attributable to product and transportation services Accounts Receivable, Product and Transportation - Current Product and Transportation Accounts Receivable, Product and Transportation - Current - Total 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 Accounts Receivable - Related Party - Noncurrent - Total Total amount of accounts receivable, less allowances. Customer Customer Customer Cost recorded as accretion of discounted future revenues and expenses Accretion Expense Accretion Expense Accretion Expense - Total Noncurrent liability of costs of abandonment Accrued Abandonment Costs Abandonment Obligations Accrued Abandonment Costs - Total Accrued Dismantlement Removal Environmental Costs Accrued Dismantlement Removal Environmental Costs Accrued Dismantlement Removal Environmental Costs Accrued Dismantlement Removal Environmental Costs - Total Expenses incurred at the end of the reporting period but not yet paid. Accrued expenses Accrued expenses Accrued expenses 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 Accrued Expenses Noncurrent - Total 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 Accrued Insurance Noncurrent - Total Current liability of costs of oil and gas reclamation Current portion of accrued cost of oil and gas reclamation Oil and Gas Reclamation Current portion of accrued cost of oil and gas reclamation - Total Noncurrent liability of costs of oil and gas reclamation Accrued cost of oil and gas reclamation Oil and Gas Reclamation Accrued cost of oil and gas reclamation - Total Current liability of costs of sulphur reclamation Current portion of accrued cost of sulphur reclamation Sulphur Reclamation Current portion of accrued cost of sulphur reclamation - Total Noncurrent liability of costs of sulphur reclamation Accrued cost of sulphur reclamation Sulphur Reclamation Accrued cost of sulphur reclamation - Total Unpaid obligation of rent due within 1 year Accrued Rent Current Accrued Rent Current Accrued Rent Current - Total The non-current portion (due beyond one year or one operating cycle)Unpaid obligation of rent Accrued Rent Noncurrent Accrued Rent Noncurrent Accrued Rent Noncurrent - Total Utilty related obligation of unearned revenue, including refund obligations due within one year or one business cycle. Accrued Unbilled Utility Revenue Current Accrued Unbilled Utility Revenue Current Accrued Unbilled Utility Revenue Current - Total Amount of amortization listed by asset types. Accumulated Amortization By Type Accumulated Amortization Accumulated Amortization By Type - Total The cumulative amount of amortization, generally shown as a deduction from the recorded amount of Goodwill Accumulated Amortization - Goodwill Accumulated Amortization - Goodwill Accumulated Amortization - Goodwill - Total 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 Accumulated Amortization - Intangible Assets (Excluding Goodwill) - Total The cumulative amount of regular periodic expensing of goodwill (i.e. excess cost over net asset acquired). Accumulated Amortization - Intangible Assets - Goodwill Goodwill Accumulated Amortization - Intangible Assets - Goodwill - Total Accumulated Comprehensive Income Accumulated other comprehensive loss, net Accumulated other comprehensive loss, net Accumulated other comprehensive loss, net Accumulated Other Comprehensive Income/(Loss) at the beginning of accounting period. Accumulated Other Comprehensive Loss - Beginning Balance Accumulated Other Comprehensive Income/(Loss) - Beginning Balance Accumulated Other Comprehensive Loss - Beginning Balance - Total Accumulated Other Comprehensive Income/(Loss) at the end of the accounting period. Accumulated Other Comprehensive Loss - Ending Balance Accumulated Other Comprehensive Income/(Loss) - Ending Balance Accumulated Other Comprehensive Loss - Ending Balance - Total The cumulative depletion allowance of the natural resources (gas, oil, etc) Accumulated Depletion Accumulated Depletion Accumulated Depletion - Total The cumulative amount of Depreciation, Depletion and Amortization. Accumulated Depreciation, Depletion and Amortization Accumulated Depreciation, Depletion and Amortization Accumulated Depreciation, Depletion and Amortization - Total Cumulative depreciation, depletion and amortization of other property and equipment Accumulated Depreciation, Depletion and Amortization Accumulated Depreciation, Depletion and Amortization Accumulated Depreciation, Depletion and Amortization - Total The cumulative amount of Depreciation, Depletion and Amortization on Mineral Properties that has been recognized in the income statement. Accumulated Depreciation, Depletion and Amortization - Mineral Properties Accumulated Depreciation, Depletion and Amortization - Mineral Properties Accumulated Depreciation, Depletion and Amortization - Mineral Properties - Total The cumulative amount of Depreciation, Depletion and Amortization on Timber Properties that has been recognized in the income statement. Accumulated Depreciation, Depletion and Amortization - Timber Properties Accumulated Depreciation, Depletion and Amortization - Timber Properties Accumulated Depreciation, Depletion and Amortization - Timber Properties - Total The cumulative amount of depreciation on gas gathering equipment, hat has been recognized in the income statement. Accumulated Depreciation Gas Gathering and Processing Equipment Depreciation Accumulated Depreciation Gas Gathering and Processing Equipment - Total 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 Accumulated Depreciation PPE - Total Accumulated Provision Accumulated Provision Accumulated Provision Accumulated Provision - Total The cash paid to acquire businesses during the period, net of the cash acquired from the purchased businesses. Acquisitions of business, net of cash acquired Acquisitions of business, net of cash acquired Acquisitions of business, net of cash acquired Payments for acquistion of H and H Assets Payments for acquistion of H and H Assets Payments for acquistion of H and H Assets Payments for acquistion of H and H Assets - Total Payments for acquistion of Maiman Assets Payments for acquistion of Maiman Assets Payments for acquistion of Maiman Assets Payments for acquistion of Maiman Assets - Total Payments for acquistion of NAHH Net of cash Acquired Payments for acquistion of NAHH Net of cash Acquired Payments for acquistion of NAHH Net of cash Acquired Payments for acquistion of NAHH Net of cash Acquired - Total Payments for acquistion of Oris Assets Payments for acquistion of Oris Assets Payments for acquistion of Oris Assets Payments for acquistion of Oris Assets - Total Payments for acquistion of PMW Assets Payments for acquistion of PMW Assets Payments for acquistion of PMW Assets Payments for acquistion of PMW Assets - Total Payments for acquistion of Priority Assets Payments for acquistion of Priority Assets Payments for acquistion of Priority Assets Payments for acquistion of Priority Assets - Total Payments for acquistion of SPI Payments for acquistion of SPI Payments for acquistion of SPI Payments for acquistion of SPI - Total Payments for acquistion of Whittier Assets Payments for acquistion of Whittier Assets Payments for acquistion of Whittier Assets Payments for acquistion of Whittier Assets - Total The cash paid to acquire businesses during the period, net of the cash acquired from the purchased businesses. Acquisition of Businesses, Net of Cash Acquired Acquisition of Businesses, Net of Cash Acquired Acquisition of Businesses, Net of Cash Acquired - Total 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 Other Acquisition/(Divestiture) of Business Activities, Net - Total Acquisition and Retrofit of Offshore Supply Vechiles Acquisition and Retrofit of Offshore Supply Vechiles Acquisition and Retrofit of Offshore Supply Vechiles Acquisition and Retrofit of Offshore Supply Vechiles - Total Acquisition and Retrofit of Other Vechiles Acquisition and Retrofit of Other Vechiles Acquisition and Retrofit of Other Vechiles Acquisition and Retrofit of Other Vechiles - Total Acquisition and Retrofit of Tugs Tank Barges Acquisition and Retrofit of Tugs Tank Barges Acquisition and Retrofit of Tugs Tank Barges Acquisition and Retrofit of Tugs Tank Barges - Total Additional Paid in Capital - Beginning Balance Additional Paid in Capital - Beginning Balance Additional Paid in Capital - Beginning Balance Additional Paid in Capital - Beginning Balance - Total Amounts received at issuance in excess of the par or stated value of capital stock and amounts received from other transactions involving the entity's stock or stockholders. Represents both common and preferred stock. Additional Paid in Capital - Ending Balance Additional Paid in Capital - Ending Balance Additional Paid in Capital - Ending Balance - Total 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 Accretion - Total 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 Adjustment acquisition other - Total Adoption of SFAS No. 158 which requires employers to report a postretirement benefit asset for plans that are overfunded and a postretirement benefit liability for plans that are underfunded. Adjustment to initially apply SFAS No. 158, net of income taxes of $804 Adjustment to initially apply SFAS No. 158, net of income taxes of $804 Adoption of SFAS No. 158 - Total Adjustment Allowance for Funds Used During Construction Adjustment Allowance for Funds Used During Construction Adjustment Allowance for Funds Used During Construction Adjustment Allowance for Funds Used During Construction - Total The amount of expense charged against earnings by a company to write off the cost of an intangible possession. Amortization Amortization Amortization - Total 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 Adjustment Amortization - Acquisition Costs - Total Adjustment - Amortization of Advance Royalty Adjustment - Amortization of Advance Royalty Adjustment - Amortization of Advance Royalty Adjustment - Amortization of Advance Royalty - Total The amount of expense charged against earnings by a company to write down the difference between the purchase price and face value of a bond when the face value exceeds the purchase price. Adjustment - Amortization of Bond Discount Adjustment - Amortization of Bond Discount Adjustment - Amortization of Bond Discount - Total The adjustment amortization of debt discount which is the amount by which the price for a security is less than its par or face value. The discount or difference between such a reduced value purchase price and the redemption - par value comprises all or part of the investors compensation for owning the security. Debt discount is deferred and amortized using the effective interest method the life of the related senior notes payable. Adjustment Amortization - Debt Discount Adjustment Amortization - Debt Discount Adjustment Amortization - Debt Discount - Total The adjustment amortization of debt discount and debt issuance. Adjustment Amortization - Debt Discount and Debt Issuance Adjustment Amortization - Debt Discount and Debt Issuance Adjustment Amortization - Debt Discount and Debt Issuance - Total Amortization of Debt Issuance Costs Amortization of Debt Issuance Costs Amortization of Debt Issuance Costs Amortization of Debt Issuance Costs - Total The amount of expense charged against earnings by a company to write down deferred charges. Adjustment - Amortization of Deferred Charges Adjustment - Amortization of Deferred Charges Adjustment - Amortization of Deferred Charges - Total Amortization expense from amortization of deferred compensation Amortization - Deferred Compensation Amortization of Deferred Compensation Amortization - Deferred Compensation - Total The amount of expense charged against earnings by a company to write down deferred equity compensation. Adjustment - Amortization of Deferred Equity Compensation Amortization of Deferred Equity Compensation Adjustment - Amortization of Deferred Equity Compensation - Total The amount of expense charged against earnings by a company to write down deferred gains on hedge instruments. Adjustment - Amortization of Deferred Hedge Gains Adjustment - Amortization of Deferred Hedge Gains Adjustment - Amortization of Deferred Hedge Gains - Total Adjustment - Amortization of Deferred Property Taxes Adjustment - Amortization of Deferred Property Taxes Adjustment - Amortization of Deferred Property Taxes Adjustment - Amortization of Deferred Property Taxes - Total Amortization expense from amortization of deferred revenue Amortization - Deferred Revenue Amortization of Deferred Revenue Amortization - Deferred Revenue - Total The amount of expense charged against earnings by a company to write down deferred financing costs. Adjustment - Amortization of Financing Costs Amortization of Financing Costs Adjustment - Amortization of Financing Costs - Total 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 Adjustment Amortization - Goodwill - Total 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) Adjustment Amortization - Intangibles (Non-Productive) - Total The adjustment amount of expense charged against earnings by a company to write off lease related costs. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Amortization - Lease Adjustment Amortization - Lease Adjustment Amortization - Lease - Total The amount of expense charged against earnings by a company to write down Nuclear Fuel. Adjustment Amortization Nuclear Fuel Adjustment Amortization Nuclear Fuel Adjustment Amortization Nuclear Fuel - Total The amount of expense charged against earnings by a company to write down Power Contracts and or Emission Credits. Adjustment Amortization Power Contracts Emission Credits Adjustment Amortization Power Contracts Emission Credits Adjustment Amortization Power Contracts Emission Credits - Total Adjustment - Amortization of Rate Deferral Adjustment - Amortization of Rate Deferral Adjustment - Amortization of Rate Deferral Adjustment - Amortization of Rate Deferral - Total The amount of expense charged against earnings by a company to write down Regulatory Asset. Adjustment Amortization Regulatory Assets Adjustment Amortization Nuclear Fuel Adjustment Amortization Regulatory Assets - Total An impairment loss measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset. Impairment charges Impairment charges Impairment charges Adjustment to carrying costs are costs incurred in order to retain exploration and property rights after acquisition but before production has occurred. Such costs include legal costs for title defense, ad valorem taxes on non-producing mineral properties. Adjustment to Carrying Costs Adjustment to Carrying Costs Adjustment to Carrying Costs - Total Adjusted coal inventory not to be included in the operating assets and liabilities Adjustment Coal Inventory Adjustment Coal Inventory Adjustment Coal Inventory - Total Adjustment On Commodity Contracts Adjustment On Commodity Contracts Adjustment On Commodity Contracts Adjustment On Commodity Contracts - Total 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 Cost of Goods Sold - Depreciation and Amortization - Total 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 Adjustment Cost of Services - Depreciation and Amortization - Total Effect, net of tax, of switching from one accounting principle to another. Cumulative effect of a change in accounting principle (net of income taxes) Cumulative effect of a change in accounting principle (net of income taxes) Cumulative effect of a change in accounting principle (net of income taxes) Adjustment of deferred costs that are attributable to changes in the cost of natural gas Adjustment for Deferral of Gas Cost Change Deferral of Gas Cost Change Adjustment for Deferral of Gas Cost Change - Total Fuel cost adjustment clause, fuel clause - A generating utilitys rates are set to recover various costs, including the cost of fuel. Fuel costs can change markedly from month to month. The regular rates contain a certain amount for basic fuel expenses. The fuel cost adjustment clause allows the utility to charge only for the actual cost of fuel above or below the basic fuel cost stated in the rate. Adjustment to Deferred Fuel Cost Clause Adjustment to Deferred Fuel Cost Clause Adjustment to Deferred Fuel Cost Clause - Total Adjusted deferred income taxes not to be included in the operating assets and liabilities Deferred Income Taxes Deferred Income Taxes Deferred Income Taxes - Total Deferred income tax expense and amortization of the investment tax credits. Deferred income taxes and amortization of investment tax credits Deferred income taxes and amortization of investment tax credits Deferred income taxes and amortization of investment tax credits Adjusted deferred investment tax credit 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 Deferred Investment Credit Adjustment Deferred Investment Credit Adjustment Deferred Investment Credit - Total Adjustments to deferred purchased power shall be classified as cash flow operating activities Adjustments to Deferred Purchased Power Adjustments to Deferred Purchased Power Adjustments to Deferred Purchased Power - Total Adjusted deferred revenue not to be included in the operating assets and liabilities Adjustment Deferred Revenue Deferred Revenue Adjustment Deferred Revenue - Total The expense charged against depletion of oil and gas reserves. Adjustment for Depletion of Oil and Gas Properties Depletion of Oil and Gas Properties Adjustment for Depletion of Oil and Gas Properties - Total 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. Depreciation (Non-Production) Depreciation (Non-Production) Depreciation (Non-Production) - Total 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 earnings by a company to write off the cost of an intangible possession (a non-current asset). Depreciation, amortization and accretion, including nuclear fuel Depreciation, amortization and accretion, including nuclear fuel Depreciation, amortization and accretion, including nuclear fuel 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 earnings by a company to write off the cost of an intangible possession (a non-current asset). Depreciation and Amortization Depreciation and Amortization Depreciation and Amortization - Total The expense charged against depletion of oil and gas reserves and depreciation of other assets. Adjustment for Depreciation and Depletion Depreciation and Depletion Adjustment for Depreciation and Depletion - Total The expense charged against depletion of oil and gas reserves, depreciation of other assets, and accretion of impairments. Adjustment for Depreciation, Depletion and Accretion Depreciation, Depletion and Accretion Adjustment for Depreciation, Depletion and Accretion - Total The expense charged against depletion of oil and gas reserves, depreciation of other assets, and amortization of charges. Adjustment for Depreciation, Depletion and Amortization Depreciation, Depletion and Amortization Adjustment for Depreciation, Depletion and Amortization - Total The expense charged against depletion of oil and gas reserves, depreciation of other assets, amortization of charges and accretion of impairments. Adjustment for Depreciation, Depletion, Amortization and Accretion Depreciation, Depletion, Amortization and Accretion Adjustment for Depreciation, Depletion, Amortization and Accretion - Total Adjustment Derivatives (Options, Swaps, Futures, etc.) shall be classified as cash flow operating activities Adjustment Derivatives Adjustment Derivatives Adjustment Derivatives - Total Adjustment on the fair value of derivatives and commodity contracts resulting from changes in market prices from the time contracts are entered to the time of the reporting period. Net realized and unrealized mark-to-market transactions Net realized and unrealized mark-to-market transactions Net realized and unrealized mark-to-market transactions 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 Adjustment Distributions Earnings Affiliates - Total 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 Adjustment Income/(Loss) from Equity Investments - Total 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 Employee Compensation - Total The expense recognized as a result of ESOP and restricted stock plans and issuance Adjustment Employee Stock Option Plan (ESOP) and Restricted Stock Expense Adjustments to ESOP and Restricted Stock Expense Adjustment Employee Stock Option Plan (ESOP) and Restricted Stock Expense - Total 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 Environmental Remediation - Total Adjusted amount of expense associated to stock-based compensation. Adjustment for Equity Based Compensation Expense Compensation Expense Associated with Stock Based Award Adjustment for Equity Based Compensation Expense - Total Portion of officers compensation adjustment consisting of stock-based compensation. Adjustment for Equity Based Compensation of Directors Common Stock Issued in Lieu of Cash for Directors Fee Adjustment for Equity Based Compensation of Directors - Total Adjustment for Exploration Adjustment for Exploration Adjustment for Exploration Adjustment for Exploration - Total Adjustment Extraordinary Items shall be classified as cash flow operating activities Adjustment Extraordinary Items Extraordinary Items Adjustment Extraordinary Items - Total 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) Adjustments to Foreign Currency Exchange Gains/(Losses) - Total Adjustment for Gain (Loss) on Condemnation Net of Tax when the net condemnation award is more than the adjusted basis of the condemned property, you have a gain. You can postpone reporting gain from a condemnation if you buy replacement property. If only part of your property is condemned, you can treat the cost of restoring the remaining part to its former usefulness as the cost of replacement property. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment for Gain (Loss) on Condemnation Net of Tax Adjustment for Gain (Loss) on Condemnation Net of Tax Adjustment for Gain (Loss) on Condemnation Net of Tax - Total Adjustment for extinguishment of debt, an extraordinary item. Debt Extinguishment Debt Extinguishment Debt Extinguishment - Total Adjustment Gain/(Loss) on Oil and Gas Property, Plant and Equipment Adjustment Gain/(Loss) on Oil and Gas Property, Plant and Equipment Adjustment Gain/(Loss) on Oil and Gas Property, Plant and Equipment Adjustment Gain/(Loss) on Oil and Gas Property, Plant and Equipment - Total Adjustment Gain/(Loss) on Other Debt Adjustment Gain/(Loss) on Other Debt Adjustment Gain/(Loss) on Other Debt Adjustment Gain/(Loss) on Other Debt - Total The amount of loss recognized as a result of the retirement of any property, plant and equipment. Adjustment Gain/(Loss) on Sale/Retirement of Property, Plant and Equipment Adjustments to Gain/(Loss) on Sale of Property, Plant and Equipment Adjustment Gain/(Loss) on Sale/Retirement of Property, Plant and Equipment - Total 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 Adjustments to Gain/(Loss) on Sale of Business - Total Adjustment Gain Loss on Settlement Adjustment Gain Loss on Settlement Adjustment Gain Loss on Settlement Adjustment Gain Loss on Settlement - Total Write down of goodwill due to the difference between the carrying value and the fair market value. Impairment of Goodwill Impairment of Goodwill Impairment of Goodwill - Total Adjustment - Impairment Leasehold Adjustment - Impairment Leasehold Adjustment - Impairment Leasehold Adjustment - Impairment Leasehold - Total Adjustment - Impairment Oil and Gas Properties Adjustment - Impairment Oil and Gas Properties Adjustment - Impairment Oil and Gas Properties Adjustment - Impairment Oil and Gas Properties - Total Adjustment - Impairment Other not otherwise defined Adjustment - Impairment Other Adjustment - Impairment Other Adjustment - Impairment Other - Total Income(Loss), net of tax, of a business segment that has been discontinued at year-end or will be discontinued shortly after year end. Income/(Loss) from Discontinued Operations, Net of Tax Effect Income (Loss) from Discontinued Operations, Net of Tax Effect Income/(Loss) from Discontinued Operations, Net of Tax Effect - Total 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 from Operating activities and reported in the statement of cash flows. Adjustment In-Process Research and Development Adjustment in Process Research and Development Adjustment In-Process Research and Development - Total 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 Adjustment Intangible Asset Excluding Goodwill - Total Adjustment Interest Expense Related to Debt Discount and Debt Issuance Costs Adjustment Interest Expense Related to Debt Discount and Debt Issuance Costs Adjustment Interest Expense Related to Debt Discount and Debt Issuance Costs Adjustment Interest Expense Related to Debt Discount and Debt Issuance Costs - Total Interest Income Earned (t-bills and notes) Adjustments to Interest Income Earned Interest Income Earned Adjustments to Interest Income Earned - Total Adjusted Inventory not to be included in the operating assets and liabilities Adjustment Inventory Inventory Adjustment Inventory - Total Adjustment investments shall be classified as cash flow operating activities Adjustments to Gains/(Losses) on Sale of Investments Investments Adjustments to Gains/(Losses) on Sale of Investments - Total Adjustment Investment Tax Credit Adjustment Investment Tax Credit Adjustment Investment Tax Credit Adjustment Investment Tax Credit - Total Issuance Stock and or Warrants for services or claims Adjustment Issuance Stock and or Warrants Adjustment Issuance Stock and or Warrants Adjustment Issuance Stock and or Warrants - Total Adjustments to Lease Adjustments to Lease Adjustments to Lease Adjustments to Lease - Total Adjustment for Expenditure for Major Repairs Adjustment for Expenditure for Major Repairs Adjustment for Expenditure for Major Repairs Adjustment for Expenditure for Major Repairs - Total Adjustment for Reserves for Major Repairs Adjustment for Reserves for Major Repairs Adjustment for Reserves for Major Repairs Adjustment for Reserves for Major Repairs - Total 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 Adjustment Merger Related Costs - Total The percentage of a subsidiary's income not owned by the consolidating entity, net of taxes. Adjustment Minority Interest Minority Interest Adjustment Minority Interest - Total Net change in aggregate amount of Mortgage Backed Securities shall be classified as cash flow operating activities Adjustments to Net Gain Loss Mortgage Backed Securities Net Gain Loss Mortgage Backed Securities Adjustments to Net Gain Loss Mortgage Backed Securities - Total 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. Adjustments to Net Gain Loss Mortgage Loans Net Gain Loss Mortgage Loans Adjustments to Net Gain Loss Mortgage Loans - Total Portion of income (loss) of a business segment that has been discontinued at year-end that has no cash effect. Adjustment for Non-Cash Effect of Discontinued Operations Non-Cash Effect of Discontinued Operations Adjustment for Non-Cash Effect of Discontinued Operations - Total Adjustments to Nonrecurring Adjustments to Nonrecurring Adjustments to Nonrecurring Adjustments to Nonrecurring - Total Expenditures for salaries of officers other than those which can be clearly related to production. Adjustment Officers Compensation Officers Compensation Adjustment Officers Compensation - Total Adjustment related to impairment and abandonment expenses recorded in the current period. Adjustment - Dry Hole, Impairment and Abandonment Dry Hole, Impairment and Abandonment Adjustment - Dry Hole, Impairment and Abandonment - Total Adjustments to other deferred charges; shall be classified as cash flow operating activities Adjustments to Other Deferred Charges Adjustments to Other Deferred Charges Adjustments to Other Deferred Charges - Total Adjustments to other deferred credits, not including unearned income on installment loans, unamortized discounts on purchased loans and other such items that should be deducted from total loans; shall be classified as cash flow operating activities. Adjustments to Other Deferred Credits Adjustments to Other Deferred Credits Adjustments to Other Deferred Credits - Total Adjustment to Postretirement Plans - Contributions Paid to Plan Adjustment to Postretirement Plans - Contributions Paid to Plan Adjustment to Postretirement Plans - Contributions Paid to Plan Adjustment to Postretirement Plans - Contributions Paid to Plan - Total Adjustment to the over under-recovery (not part of asset or liability changes) means that the basic energy price based on the daily product price and exchange rate is less (over) or more (under) than the basic energy price used in the calculation of the monthly retail energy product An over-recovery therefore implies that the retail energy product price can be lowered at the next monthly price adjustment, provided the government does not introduce a new levy or raise either the wholesale or retail margin. However, transition charge revenues are expected to vary from projected amounts due to variations in power usage and the effects of unbilled revenue accruals, resulting in temporary over or under recovery of transition charges Adjustment Over/ (Under) Energy Recovery ADjustment Over/ (Under) Energy Recovery Adjustment Over/ (Under) Energy Recovery - Total Amounts due from an overproduced working interest owner to an underproduced working interest owner. Adjustment of Gas Imbalance Receivable Gas Imbalance Receivable Adjustment of Gas Imbalance Receivable - Total Adjustment Plant Capacity associated with the amount of electric power or coal-fired units for which a generating unit, generating station, or other electrical apparatus is rated either by the user or manufacturer. The term is also used for the total volume of natural gas that can flow through a pipeline over a given amount of time, considering such factors as compression and pipeline size. Adjustment Plant Capacity Adjustment Plant Capacity Adjustment Plant Capacity - Total Adjusted property plant and equipment not to be included in the operating assets and liabilities Adjustment Property Plant Equipment Property Plant Equipment Adjustment Property Plant Equipment - Total 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 Adjustments to Provision for Doubtful Accounts - Total Adjustment tax adjustments, settlements, and unusual provisions which includes adjustments of tax assessment reversal, IRS tax settlement and unusual repatriation of foreign earnings. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows and not to be included in the operating assets and liabilities. Adjustment Tax Adjustments, Settlements, and Unusual Provisions Adjustment Tax Adjustments, Settlements, and Unusual Provisions Adjustment Tax Adjustments, Settlements, and Unusual Provisions - Total Gain or loss recognized on sale of oil and gas property Adjustment - Realized Gain (Loss) on Oil and Gas Property Gain (Loss) on Oil and Gas Property Adjustment - Realized Gain (Loss) on Oil and Gas Property - Total Gain or loss recognized on sale of property Adjustment - Realized Gain (Loss) on Sale of Property Gain (Loss) on Sale of Property Adjustment - Realized Gain (Loss) on Sale of Property - Total Gain or loss recognized on sale of proved oil and gas property Adjustment - Realized Gain (Loss) on Proved Property Gain (Loss) on Proved Property Adjustment - Realized Gain (Loss) on Proved Property - Total Gain or loss recognized on sale of timber property Adjustment - Realized Gain (Loss) on Timber Property Gain (Loss) on Timber Property Adjustment - Realized Gain (Loss) on Timber Property - Total Gain or loss recognized on sale of unproved oil and gas property Adjustment - Realized Gain (Loss) on Unproved Property Gain (Loss) on Unproved Property Adjustment - Realized Gain (Loss) on Unproved Property - Total The gains and losses included in earnings resulting from the sale of an asset Adjustment Realized Gains Losses On Sale Asset Realized Gains Losses On Sale Asset Adjustment Realized Gains Losses On Sale Asset - Total The gains and losses included in earning resulting from the sale of a equity method investments. Equity method are investments in joint ventures and entities in which the company has an equity ownership interest normally of 20 to 50% and exercises significant influence are accounted for using the equity method. Shall be classified as cash flows from operating activities and reported in the statement of cash flows. Adjustment Realized Gains Losses On Sale of Equity Method Investments Realized Gains Losses On Sale of Project Adjustment Realized Gains Losses On Sale of Equity Method Investments - Total 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 Adjustments to Realized Gains/(Losses) on Sale of Investments - Total The gains and losses included in earning resulting from the sale of a other investments not otherwise defined. Shall be classified as cash flows from operating activities and reported in the statement of cash flows. Adjustment Realized Gains Losses On Sale of Other Investments Adjustment Realized Gains Losses On Sale of Other Investments Adjustment Realized Gains Losses On Sale of Other Investments - Total The gains and losses included in earning resulting from the sale of a project. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Realized Gains Losses On Sale of Project Realized Gains Losses On Sale of Project Adjustment Realized Gains Losses On Sale of Project - Total Adjusted receivables not to be included in the operating assets and liabilities Adjustment Receivable Receivable Adjustment Receivable - Total Adjustment of deferred costs that are attributable to reclamation and mine shutdown (asset retirement) costs. Adjustment for Reclamation and Mine Shutdown Expenditure Reclamation and Mine Shutdown Expenditure Adjustment for Reclamation and Mine Shutdown Expenditure - Total Assets associated with the laws related to a given industry, country or type of security to change and impact relevant investments Adjustment Regulatory Assets Adjustment Regulatory Assets Adjustment Regulatory Assets - Total Adjustment of reimbursement from limited partnership Adjustment for Reimbursement from Limited Partnership Investment Reimbursement from Limited Partnership Investment Adjustment for Reimbursement from Limited Partnership Investment - Total Adjustments to portion Research and Development Excluding InProcess Research and Development Adjustment Research and Development Excluding InProcess Adjustment Research and Development Excluding InProcess Adjustment Research and Development Excluding InProcess - Total 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 managerial response to declines in demand, increasing costs or other environmental factors. Shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Restructuring Charges Restructuring Charges Restructuring Charges - Total 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 Adjustment Security Transactions Net - Total Adjustments to Storm Damage Adjustments to Storm Damage Adjustments to Storm Damage Adjustments to Storm Damage - Total Adjustment Tax Reserve Adjustment Tax Reserve Adjustment Tax Reserve Adjustment Tax Reserve - Total Earnings (losses) arising from investments in non-consolidated subsidiaries. Adjustments to Undistributed Earnings of Affiliates Undistributed Earnings of Affiliates Adjustments to Undistributed Earnings of Affiliates - Total Adjustment Unrealized Gain Loss on Derivatives Adjustment Unrealized Gain Loss on Derivatives Adjustment Unrealized Gain Loss on Derivatives Adjustment Unrealized Gain Loss on Derivatives - Total Adjustment Unrealized Gain Loss on Energy Contracts Adjustment Unrealized Gain Loss on Energy Contracts Adjustment Unrealized Gain Loss on Energy Contracts Adjustment Unrealized Gain Loss on Energy Contracts - Total Adjustment Unrealized Gains Losses On Derivatives and Commodity Contracts Adjustment Unrealized Gains Losses On Derivatives and Commodity Contracts Adjustment Unrealized Gains Losses On Derivatives and Commodity Contracts Adjustment Unrealized Gains Losses On Derivatives and Commodity Contracts - Total Adjustment Unrealized Gains Losses On Commodity Contracts Adjustment Unrealized Gains Losses On Commodity Contracts Adjustment Unrealized Gains Losses On Commodity Contracts Adjustment Unrealized Gains Losses On Commodity Contracts - Total Adjustment Voluntary Contribution Benefit Plan Adjustment Voluntary Contribution Benefit Plan Adjustment Voluntary Contribution Benefit Plan Adjustment Voluntary Contribution Benefit Plan - Total Adjustment for non-cash service expenses paid for by granting of warrants. Adjustment of Warrants Granted for Services Warrants Granted for Services Adjustment of Warrants Granted for Services - Total Costs assigned to assets to be used in a particular research and development project and that have no alternative future use shall be charged to expense at the date of consummation of the combination. Adjustments to Write-Off Acquired In-Process Research and Development Write Off of Acquired in Process Research and Development Adjustments to Write-Off Acquired In-Process Research and Development - Total 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 Adjustment Write Off of Asset - Total 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 Adjustment Write Off of Goodwill - Total 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 Adjustment Write Off of Intangible Asset Excluding Goodwill - Total 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 Adjustment Write Off of Inventory - Total Adjusted of Other write 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 Adjustment Write Off of Other - Total 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 Adjustment Write Off Property Plant Equipment - Total Adjusted of write off related to unamortized debt issuance costs; shall be classified as cash flows from Operating activities and reported in the statement of cash flows. Adjustment Write Off of Unamortized Debt Issuance Costs Adjustment Write Off of Unamortized Debt Issuance Costs Adjustment Write Off of Unamortized Debt Issuance Costs - Total The net change in Other Paid in Capital as a result of adopting FIN 48, Accounting for Uncertainty in Income Taxes. Adoption of FIN 48 - Other Paid in Capital Adoption of FIN 48 - Other Paid in Capital Adoption of FIN 48 - Other Paid in Capital - Total The net change in Retained Earnings as a result of adopting FIN 48, Accounting for Uncertainty in Income Taxes. Adoption of FIN 48 - Retained Earnings Adoption of FIN 48 - Retained Earnings Adoption of FIN 48 - Retained Earnings - Total The net change in Retained Earnings Unappropriated as a result of adopting FASB Interpretation FIN No. 48, Accounting for uncertainty in Income Taxes. Adoption of FIN 48 - Retained Earnings Unappropriated Adoption of FIN 48 - Retained Earnings Unappropriated Adoption of FIN 48 - Retained Earnings Unappropriated - Total The net change in Undistributed Earnings as a result of adopting FIN 48, Accounting for Uncertainty in Income Taxes. Adoption of FIN 48 - Undistributed Earnings Adoption of FIN 48 - Undistributed Earnings Adoption of FIN 48 - Undistributed Earnings - Total American Depository Share equivalent basic and diluted earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Basic and Diluted Earnings Per Share ADS Equivalent Basic and Diluted Earnings Per Share ADS Equivalent Basic and Diluted Earnings Per Share - Total American Depository Share equivalent basic and diluted earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Basic and Diluted Earnings Per Share ADS Equivalent Basic and Diluted Earnings Per Share ADS Equivalent Basic and Diluted Earnings Per Share - Total American Depository Share equivalent basic earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Basic Earnings Per Share ADS Equivalent Basic Earnings Per Share ADS Equivalent Basic Earnings Per Share - Total American Depository Share equivalent basic earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Basic Earnings Per Share ADS Equivalent Basic Earnings Per Share ADS Equivalent Basic Earnings Per Share - Total American Depository Share equivalent diluted earnings (net income) per Outstanding Share. A share issued under deposit agreement that represents an underlying security in the issuer's home country. The term ADR and ADS are often thought to be the same. Technically, an ADS is the actual share trading, while an ADR represents a bundle of ADSs. ADS Equivalent Diluted Earnings Per Share ADS Equivalent Diluted Earnings Per Share ADS Equivalent Diluted Earnings Per Share - Total