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Special gains and charges includes items that are unusual in nature, significant in amount and important to an understanding of underlying business performance.

No definition available.

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The amount of the gain or (loss) on the sale of investment that was recorded in special gains and charges in the statement of operations.

No definition available.

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- Details

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This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 25

-Paragraph 23

-URI http://asc.fasb.org/extlink&oid=21917927&loc=d3e1043-128460

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The difference between the reacquisition price and the net carrying amount of the extinguished debt recognized currently as a component of income in the period of extinguishment, net of tax.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 470

-SubTopic 50

-Section 40

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629

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-Name Accounting Standards Codification

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-Section 45

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-URI http://asc.fasb.org/extlink&oid=6401765&loc=d3e13305-112630

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Amount before tax of foreign currency transaction realized gain (loss) recognized in the income statement.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 20

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450189&loc=d3e30690-110894

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-Name Accounting Standards Codification

-Topic 830

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-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450222&loc=d3e30840-110895

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-Name Accounting Standards Codification

-Topic 830

-SubTopic 20

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-URI http://asc.fasb.org/extlink&oid=6450189&loc=d3e30700-110894

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Amount of other expense (income) that is infrequent in occurrence or unusual in nature.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 20

-Section 50

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-URI http://asc.fasb.org/extlink&oid=6365513&loc=d3e15122-107781

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Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

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-Name Accounting Standards Codification

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-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section S99

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-Subparagraph (SAB TOPIC 5.P.4(b))

-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

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-Name Accounting Standards Codification

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-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 5.P.3)

-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

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-Subsection 3, 4