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Amount of amortization expense (reversal of expense) for deferred policy acquisition costs and present value of future profits from insurance contract acquired in business combination.

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Amount of increase (decrease) in deferred policy acquisition cost.

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Amount of tax incurred and cost of license directly related to good produced or service rendered.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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Amount of expense for employee benefit and equity-based compensation.

No definition available.

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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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Interest and debt related expenses associated with nonoperating financing activities of the entity.

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Amount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit.

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Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

No definition available.

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- References

No definition available.

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A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

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The aggregate total amount of expenses directly related to the marketing or selling of products or services.

No definition available.