Opponents believe full reclassification would result in noncomparable
financial statements by including the loss on disposal--a loss that ultimately is not incurred--in income from continuing operations in one year and then reversing it in the next year.
Use of different account principles as well as different demographics, technologies and financial leverage may result in noncomparable
Comparable owned and leased hotels revenue is calculated by removing noncomparable
hotels revenue from owned and leased hotels revenue as reported in our condensed consolidated statements of income.
imports consist of goods purchased by U.
When all categories of items, both comparable and noncomparable
, are included, CE aggregate expenditures are 67 percent of PCE aggregates in 1992, 65 percent in 1997, and 60 percent in 2002.
Using California hospital discharge data to avoid the problems of noncomparable
claims data, Luft's evidence suggests that HMO patients experienced identical or better outcomes on average than did FFS Medicare recipients.
Backing out noncomparable
items, however, Kmart's adjusted loss tumbled to $846 million from $1.
BOISE, Idaho -- Buoyed by improved gross margins, the effects of various noncomparable
items and a lower tax rate, Albertsons Inc.
disclosures and insufficient quantitative information) are at the root of our concerns with FRR No.
items in the earnings report include unit closings and asset impairments.
In court, the taxpayer demonstrated that the assessment resulted from basing inferences on a wide variety of commercial uses that included noncomparable
highest and best uses, the values of which resulted from interactions of demand different from anchor site users and for which the supply forces were also different.
Ordinal-scale measures of household welfare change are noncomparable
across households and violate the conditions for interhousehold aggregation.